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P5 question analysis

By paper
Pilot paper Q1 (a)

Large budgeting/actual performance calculations

Pilot paper Q1 (b) (c)

Validity of comparison of two operations

Pilot paper Q1 (d)

Ethics

Pilot paper Q1 (e)

Performance measures/indicators

Pilot paper Q2 (a)

Quality

Pilot paper Q2 (b)

Structure and performance measures

Pilot paper Q3 (a)

Transfer pricing

Pilot paper Q3 (b)

Expected values; risk

Pilot paper Q4 (a) (b), (c)

Comparative financial performance

Pilot paper Q4 (d)

EBITDA

Pilot paper Q5 (a)

Budgeting

Pilot paper Q5 (b)

Budgeting: Activity based budgeting

Pilot paper Q5 (c)

Budgeting: Beyond budgeting

December 2007 Q1(a)

Large budgeting/actual performance calculations

December 2007 Q1(b)

Validity of comparison of two operations

December 2007 Q1(c)

Closure decision

December 2007 Q2(a)

Divisional performance measurement; residual income;

December 2007 Q2(b)

EVA

December 2007 Q3(a)

Calculation of sales margin

December 2007 Q3(b)

Critical success factors

December 2007 Q3(c)

Enterprise resource planning system

December 2007 Q4(a) (b) (c)

Activity based costing

December 2007 Q5(a)

Porters five forces

December 2007 Q5(b)

Performance measures/indicators

June 2008 Q1(a)

Divisional performance measurement; residual income;


return on investment; EVA

June 2008 Q1(b)

Benchmarking

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June 2008 Q2(a) (b) (c)

Budgeting: Budgeting problems

June 2008 Q3(a)

Strategic and economic factors

June 2008 Q3(b)

Corporate culture

June 2008 Q4(a) (b) (c)

Financial viability of a new product

June 2008 Q5(a) (b)

Quality

December 2008 Q1(a)(b)

Divisional performance measurement

December 2008 Q2(a)(b)(d)

Performance measurement

December 2008 Q2(c)

Quality software

December 2008 Q3(a)

Planning gap

December 2008 Q3(b)

Problems with acquisition

December 2008 Q3(c)(d)

Government influences

December 2008 Q4(a)

Transfer pricing

December 2008 Q4(b)

Quality

December 2008 Q5(a)(b) (c)

Activity based costing

June 2009 Q1(a)

Performance measurement

June 2009 Q1(b)

Balanced scorecard

June 2009 Q2(a)

Net present value

June 2009 Q2(b)

Intellectual capital valuation

June 2009 Q2(c)

Non-financial performance measurement

June 2009 Q2(d)

Maximin etc

June 2009 Q3(a)

Agency theory and expectancy theory

June 2009 Q3(b)

Performance measurement

June 2009 Q4(a)

Pricing for profit maximisation

June 2009 Q4(b)

Financial evaluation of proposed changes

June 2009 Q4(b)

Profit improvement

June 2009 Q5(a)(b)

Quality

December 2009 Q1 (a)

Large budgeting/actual performance calculations

December 2009 Q1 (b)(c)

Performance measurement

December 2009 Q2 (a)

Beyond budgeting

December 2009 Q2 (b)

Performance measures/indicators

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December 2009 Q3 (a)(b)

Transfer pricing

December 2009 Q4 (a)

Performance measurement

December 2009 Q4 (a)

Financial, economic and social considerations of a policy

December 2009 Q5 (a)

Mission statement

December 2009 Q5 (b)

Critical success factors

December 2009 Q5 (b)

Non-financial performance measurement

June 2010 Q1 (a)

Balanced scorecard

June 2010 Q1 (b)

Cost calculation

June 2010 Q1 (c)

Reasons for trends

June 2010 Q1 (d)

Sub-contracting

June 2010 Q2 (a)

Budgeting calculation

June 2010 Q2 (b)

Expected values

June 2010 Q3 (a) (b)

Value for money audit

June 2010 Q3 (c)

Intangibility, heterogeneity, simultaneity, perishability

June 2010 Q4 (a)

Activity based costing

June 2010 Q4 (b)

Activity based management

June 2010 Q5 (a)

Cost targets

June 2010 Q5 (b)

Performance pyramid

December 2010 Q1 (a)(b) (c) (d) Critical success factors and performance indicators
December 2010 Q2 (a)

Activity based costing

December 2010 Q2 (b)

Beyond budgeting

December 2010 Q3 (a)(c)

Value based management

December 2010 Q3 (b)

EVA

December 2010 Q4 (a) (b) (c)

Environmental/ecological issues

December 2010 Q5

Corporate failure

June 2011 Q1(a)

Divisional performance measurement

June 2011 Q1(b)

Transfer pricing

June 2011 Q1(c)

Information systems

June 2011 Q2(a)(b)

Balanced scorecard

June 2011 Q2(c)

Stakeholders

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June 2011 Q2(d)

Balanced scorecard

June 2011 Q3(a)(b)(c)

Fitzgerald and Moon

June 2011 Q4 (a) (b)

Boston consulting group matrix

June 2011 Q4 (c)

Remuneration

June 2011 Q5 (a) (b)

Environmental accounting

June 2011 Q5 (c)

Lifecycle costing

December 2011 Q1 (a) (b)

Expected values

December 2011 Q2 (a)

Performance measures/indicators

December 2011 Q2 (a)(b)

Performance pyramid

December 2011 Q3 (a)

Controls and security

December 2011 Q3 (b)(c)

Performance reporting

December 2011 Q4 (a)

Performance measurement

December 2011 Q4 (b)

Reward system

December 2011 Q5 (a)(b)

Quality

December 2011 Q5 (c)

Just-in-time

June 2012 Q1 (i)

Performance reporting

June 2012 Q1 (ii)

Performance measures/indicators

June 2012 Q1 (iii)

Performance measurement - effects

June 2012 Q2 (a)

Performance measures/indicators

June 2012 Q2 (b)

Performance prism

June 2012 Q3 (a) (b)

Quality

June 2012 Q4 (a) (b)

Benchmarking

June 2012 Q5

Performance measurement - difficulties

December 2012 Q1 (i) (ii)

Performance assessment

December 2012 Q1 (iii)

Reward system

December 2012 Q2

Budgeting comprehensive question

December 2012 Q3 (a)

EVA

December 2012 Q3 (b)

ROCE

December 2012 Q4 (a)

Liquidity and gearing

December 2012 Q4 (b)

Corporate failure

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December 2012 Q5 (a)

Role of management accountant (Burns and Scapens)

December 2012 Q4 (b)

Brand loyalty

June 2013 Q1 (i)

Service v manufacturing businesses

June 2013 Q1 (ii)

Performance measurement

June 2013 Q1 (iii)(iv)

Balanced scorecard

June 2013 Q1 (v)

Reward system

June 2013 Q2 (a)

Activity based costing

June 2013 Q2 (b)

Quality management

June 2013 Q3 (a)

Porters five forces

June 2013 Q3 (b)

Market share measurement

June 2013 Q3 (c)

Risk appetite

June 2013 Q4 (a)(b)

Transfer pricing

June 2013 Q4 (c)

Divisional performance measurement

December 2013 Q1 (i)

KPIs

December 2013 Q1 (ii)

PEST

December 2013 Q1 (iii) (iv)

Critical success factors

December 2013 Q1 (v)

Performance calculation

December 2013 Q2 (a)

Performance pyramid

December 2013 Q2 (b)

Performance measurement

December 2013 Q3

RFID

December 2013 Q4

League tables

June 2014 Q1 (i)

Performance report

June 2014 Q1 (ii)

Fixed/variable cost implications

June 2014 Q1 (iii)

EVA

June 2014 Q1 (iv)

Value based management

June 2014 Q1 (iv)

Performance measurement

June 2014 Q2 (a) (b)

Impact of BPR

June 2014 Q2 (c)

Staff appraisal

June 2014 Q3 (a)

Decision making under uncertainty: maximin etc

June 2014 Q3 (b)

Decision making under uncertainty: maximin etc

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June 2014 Q3 (c)

Joint venture management

June 2014 Q4 (a)

Planning and operational variances

June 2014 Q4 (b)

Budgeting system

June 2014 Q4 (c)

Beyond budgeting

December 2014 Q1 (i)

Performance prism

December 2014 Q1 (ii)

Stakeholders, Mendelows matrix

December 2014 Q1 (iii)

Benchmarking

December 2014 Q1 (iv)

Just in time

December 2014 Q2 (a)(c)

Non-financial performance measures

December 2014 Q2 (b)

Value for money

December 2014 Q3 (a)(c)

Environmental management accounting

December 2014 Q3 (b)

Life cycle costing

December 2014 Q4

Corporate failure

June 2015 Q1 (i)

SWOT and performance metrics

June 2015 Q1 (ii)

Impact on performance management of a strategy

June 2015 Q1 (iii)

Expected values

June 2015 Q1 (iv)

Performance measurement impact of new factory

June 2015 Q1 (v)

Value chain

June 2015 Q2 (a)

Information systems - ERPS

June 2015 Q2 (b)

Critical success factors

June 2015 Q2 (c)

Data reliability and sources

June 2015 Q3 (a) (b)

Balanced scorecard

June 2015 Q3 (c)

Reward management

June 2015 Q4 (a)

EVA

June 2015 Q4 (b)

ROI and RI

June 2015 Q4 (c)

Management styles

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P5 question analysis
By subject
December 2007 Q4(a) (b) (c)

Activity based costing

December 2008 Q5(a)(b) (c)

Activity based costing

June 2010 Q4 (a)

Activity based costing

December 2010 Q2 (a)

Activity based costing

June 2013 Q2 (a)

Activity based costing

June 2010 Q4 (b)

Activity based management

June 2009 Q3(a)

Agency theory and expectancy theory

June 2009 Q1(b)

Balanced scorecard

June 2010 Q1 (a)

Balanced scorecard

June 2011 Q2(a)(b)

Balanced scorecard

June 2011 Q2(d)

Balanced scorecard

June 2013 Q1 (iii)(iv)

Balanced scorecard

June 2015 Q3 (a) (b)

Balanced scorecard

June 2008 Q1(b)

Benchmarking

June 2012 Q4 (a) (b)

Benchmarking

December 2014 Q1 (iii)

Benchmarking

December 2009 Q2 (a)

Beyond budgeting

December 2010 Q2 (b)

Beyond budgeting

June 2014 Q4 (c)

Beyond budgeting

June 2011 Q4 (a) (b)

Boston consulting group matrix

December 2012 Q4 (b)

Brand loyalty

Pilot paper Q5 (a)

Budgeting

December 2012 Q2

Budgeting comprehensive question

June 2010 Q2 (a)

Budgeting calculation

June 2014 Q4 (b)

Budgeting system

Pilot paper Q5 (b)

Budgeting: Activity based budgeting

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Pilot paper Q5 (c)

Budgeting: Beyond budgeting

June 2008 Q2(a) (b) (c)

Budgeting: Budgeting problems

December 2007 Q3(a)

Calculation of sales margin

December 2007 Q1(c)

Closure decision

Pilot paper Q4 (a) (b), (c)

Comparative financial performance

December 2011 Q3 (a)

Controls and security

June 2008 Q3(b)

Corporate culture

December 2010 Q5

Corporate failure

December 2012 Q4 (b)

Corporate failure

December 2014 Q4

Corporate failure

June 2010 Q1 (b)

Cost calculation

June 2010 Q5 (a)

Cost targets

December 2007 Q3(b)

Critical success factors

December 2009 Q5 (b)

Critical success factors

December 2013 Q1 (iii) (iv)

Critical success factors

June 2015 Q2 (b)

Critical success factors

December 2010 Q1 (a)(b) (c) (d) Critical success factors and performance indicators
June 2015 Q2 (c)

Data reliability and sources

June 2014 Q3 (a)

Decision making under uncertainty: maximin etc

June 2014 Q3 (b)

Decision making under uncertainty: maximin etc

December 2008 Q1(a)(b)

Divisional performance measurement

June 2011 Q1(a)

Divisional performance measurement

June 2013 Q4 (c)

Divisional performance measurement

December 2007 Q2(a)

Divisional performance measurement; residual income;

June 2008 Q1(a)

Divisional performance measurement; residual income;


return on investment; EVA

Pilot paper Q4 (d)

EBITDA

December 2007 Q3(c)

Enterprise resource planning system

June 2011 Q5 (a) (b)

Environmental accounting

December 2014 Q3 (a)(c)

Environmental management accounting

December 2010 Q4 (a) (b) (c)

Environmental/ecological issues

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Pilot paper Q1 (d)

Ethics

December 2007 Q2(b)

EVA

December 2010 Q3 (b)

EVA

December 2012 Q3 (a)

EVA

June 2014 Q1 (iii)

EVA

June 2015 Q4 (a)

EVA

June 2010 Q2 (b)

Expected values

December 2011 Q1 (a) (b)

Expected values

June 2015 Q1 (iii)

Expected values

Pilot paper Q3 (b)

Expected values; risk

June 2009 Q4(b)

Financial evaluation of proposed changes

June 2008 Q4(a) (b) (c)

Financial viability of a new product

December 2009 Q4 (a)

Financial, economic and social considerations of a policy

June 2011 Q3(a)(b)(c)

Fitzgerald and Moon

June 2014 Q1 (ii)

Fixed/variable cost implications

December 2008 Q3(c)(d)

Government influences

June 2014 Q2 (a) (b)

Impact of BPR

June 2015 Q1 (ii)

Impact on performance management of a strategy

June 2011 Q1(c)

Information systems

June 2015 Q2 (a)

Information systems - ERPS

June 2010 Q3 (c)

Intangibility, heterogeneity, simultaneity, perishability

June 2009 Q2(b)

Intellectual capital valuation

June 2014 Q3 (c)

Joint venture management

December 2014 Q1 (iv)

Just in time

December 2011 Q5 (c)

Just-in-time

December 2013 Q1 (i)

KPIs

Pilot paper Q1 (a)

Large budgeting/actual performance calculations

December 2007 Q1(a)

Large budgeting/actual performance calculations

December 2009 Q1 (a)

Large budgeting/actual performance calculations

December 2013 Q4

League tables

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December 2014 Q3 (b)

Life cycle costing

June 2011 Q5 (c)

Lifecycle costing

December 2012 Q4 (a)

Liquidity and gearing

June 2015 Q4 (c)

Management styles

June 2013 Q3 (b)

Market share measurement

June 2009 Q2(d)

Maximin etc

December 2009 Q5 (a)

Mission statement

June 2009 Q2(a)

Net present value

June 2009 Q2(c)

Non-financial performance measurement

December 2009 Q5 (b)

Non-financial performance measurement

December 2014 Q2 (a)(c)

Non-financial performance measures

December 2012 Q1 (i) (ii)

Performance assessment

December 2013 Q1 (v)

Performance calculation

December 2008 Q2(a)(b)(d)

Performance measurement

June 2009 Q1(a)

Performance measurement

June 2009 Q3(b)

Performance measurement

December 2009 Q1 (b)(c)

Performance measurement

December 2009 Q4 (a)

Performance measurement

December 2011 Q4 (a)

Performance measurement

June 2013 Q1 (ii)

Performance measurement

December 2013 Q2 (b)

Performance measurement

June 2014 Q1 (iv)

Performance measurement

June 2012 Q5

Performance measurement - difficulties

June 2012 Q1 (iii)

Performance measurement - effects

June 2015 Q1 (iv)

Performance measurement impact of new factory

Pilot paper Q1 (e)

Performance measures/indicators

December 2007 Q5(b)

Performance measures/indicators

December 2009 Q2 (b)

Performance measures/indicators

December 2011 Q2 (a)

Performance measures/indicators

June 2012 Q1 (ii)

Performance measures/indicators

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June 2012 Q2 (a)

Performance measures/indicators

June 2012 Q2 (b)

Performance prism

December 2014 Q1 (i)

Performance prism

June 2010 Q5 (b)

Performance pyramid

December 2011 Q2 (a)(b)

Performance pyramid

December 2013 Q2 (a)

Performance pyramid

June 2014 Q1 (i)

Performance report

December 2011 Q3 (b)(c)

Performance reporting

June 2012 Q1 (i)

Performance reporting

December 2013 Q1 (ii)

PEST

June 2014 Q4 (a)

Planning and operational variances

December 2008 Q3(a)

Planning gap

December 2007 Q5(a)

Porters five forces

June 2013 Q3 (a)

Porters five forces

June 2009 Q4(a)

Pricing for profit maximisation

December 2008 Q3(b)

Problems with acquisition

June 2009 Q4(b)

Profit improvement

Pilot paper Q2 (a)

Quality

June 2008 Q5(a) (b)

Quality

December 2008 Q4(b)

Quality

June 2009 Q5(a)(b)

Quality

December 2011 Q5 (a)(b)

Quality

June 2012 Q3 (a) (b)

Quality

June 2013 Q2 (b)

Quality management

December 2008 Q2(c)

Quality software

June 2010 Q1 (c)

Reasons for trends

June 2011 Q4 (c)

Remuneration

June 2015 Q3 (c)

Reward management

December 2011 Q4 (b)

Reward system

December 2012 Q1 (iii)

Reward system

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June 2013 Q1 (v)

Reward system

December 2013 Q3

RFID

June 2013 Q3 (c)

Risk appetite

December 2012 Q3 (b)

ROCE

June 2015 Q4 (b)

ROI and RI

December 2012 Q5 (a)

Role of management accountant (Burns and Scapens)

June 2013 Q1 (i)

Service v manufacturing businesses

June 2014 Q2 (c)

Staff appraisal

June 2011 Q2(c)

Stakeholders

December 2014 Q1 (ii)

Stakeholders, Mendelows matrix

June 2008 Q3(a)

Strategic and economic factors

Pilot paper Q2 (b)

Structure and performance measures

June 2010 Q1 (d)

Sub-contracting

June 2015 Q1 (i)

SWOT and performance metrics

Pilot paper Q3 (a)

Transfer pricing

December 2008 Q4(a)

Transfer pricing

December 2009 Q3 (a)(b)

Transfer pricing

June 2011 Q1(b)

Transfer pricing

June 2013 Q4 (a)(b)

Transfer pricing

Pilot paper Q1 (b) (c)

Validity of comparison of two operations

December 2007 Q1(b)

Validity of comparison of two operations

December 2010 Q3 (a)(c)

Value based management

June 2014 Q1 (iv)

Value based management

June 2015 Q1 (v)

Value chain

December 2014 Q2 (b)

Value for money

June 2010 Q3 (a) (b)

Value for money audit

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