考前冲刺阶段apm模考解析讲义

1122021233ØØØOwnFigureRule(OFRØ4Professional1mark：Report111mark：Tone,logicalflow,persuasivenessand

ØThisreportwillThereportbeginsbyevaluating….Next,thereport…..Finally,theThereport ysesthe… Thisreportaddressestheproblemsof…. Ø“Thereportshouldhavemorenarratives”-0“ThereportshouldhavemorenarrativesBECAUSEithelpstodrawattentiononkeyissuesandprovidecomprehensiveinformationwhichmaynotbeexpressedinnumbers.”-1mark Q1(i)“Freuchie’smissionis’todeliverreturnstoshareholdersabovetheaveragefortheretailsectorbyprovidingasuperiorcustomerexperiencefromtheappearanceofthestorestotheattractiverangeofclotheswhicharesoldwithenthusiasm.’”Q1(iii)“HewantstounderstandwhatoperationalgearingØQ2(b)“EMAhelpstocapturethesehiddencostsaswellascontingentcosts,forexample,incleaningupcontaminatedsitesafterproductionceases.”模考卷讲解2021ØØØØEvaluateperformanceFinancialindicator-operationalgearingWhatgetsmeasured,getsdone

Marking

1markperpoint–mustbebasedonscenarioAimofperformancereport–1Breakingdownmission–upto3e.g.Identifypriorityofobjectives,pickoutstrategies,commentontheirAssessmentofwhetherreportmeetsmission–upto12e.g.Clearstatementofinadequacyformission,addressingeachoftheelementsofthemission,informationforrelevantdecision-makingbyboardOtherpoints–upto5e.g.Answeringwheregrowthiscomingfrom(ifnotalreadydiscussed),lackofinformationoncapital(forreturnoncapitalforshareholders)andliquidity(givenpoorprofits),dataoverload,generalpresentationum18BImpactofriskanduncertaintyonorganisational5.ManagementEvaluatetheoutputreportsofaninformationsysteminthelightbestpracticeintheobjectivesoftheneedsofthereadersofthereport;avoidingtheproblemofinformationtheuseofpresentationtechniquessuchasdataThecurrentreporthasanumberofstrengthsandweaknesses.Thesewillbediscussedaccordingwhethertheaddressestheobjectivesofthecontainsappropriateinformationfordecision-making;iswell-addressestheobjectivesoftheMissionMissionPrimary:todeliverreturnstoshareholdersabovetheaveragefortheretailThroughthestrategy:providingasuperiorcustomerexperienceappearanceoftheattractiverangeofsoldwithwhethermeetthetodeliverreturnstoshareholdersabovetheaveragefortheretailsector-nodirectmeasure,operatingprofitdividendpersharesame, totalsharereturn(从 层面，非上市公司不合适),EVA（从经营层面）providingasuperiorcustomerexperience-nodirectmeasure,customerappearanceofthestore-nodirectmeasure,numberof revenue/profitperstore,externalattractiverangeofclothes-nodirectmeasure inventory thenumberofproductlinesthecertaingrossmarginorrevenuesoldwithenthusiasm-nodirectmeasure,revenuegrow,salerevenue/profitperemployeetomeettheOtherNotreflectthepurchaseofnewstoreorganicgrowthoracquisition,revenue/profitperstore门Nomentionthecapitalusedinbusiness门店的增加和财务费Todetailedcostinformation-nodirectlinktoobjective,No ysis-bothbudgetandactualdata,whethermeetOnlycomparewithpreviousdata-fashionindustry,moredatatocomparetofindGiventargetbutnoBigchangeofincreaseinoperatingprofit-109.4%lack nningpurpose-competitor-opennewstore,customersurvey-attractiverangeofclothes,competitiveForcontrolpurpose-varianceofproductioncost,grossprofitmarginofproductionlinecomparetolinktoattractiverangeofDataisclear,formrecognizedofreadingInformationoverload-toboard,toomuchdetailedNoorderaccounts-withoutLackexternalinformation-comparewithcompetitor,orindustryDataformat-operatingprofit,groupprofitaftertax,hardtoMarking1markperpoint–mustbebasedonscenarioCommentsonexistingcommentary–upto5e.g.Achievingitsmission;whetherthethreesubsidiarystrategiesmeasured,relevanceandaccuracyofpointsmadeProposednewcommentary1markforobservingrequirementtohaveamaxoffourpoints cinginasensiblepriorityUpto4marks–consideringeachpointindividuallyum10marks

Improveexamplecommentary-focusonthekeyareas-Figurestoillustratethepoints-availabledata/notavailable-leftblanktobeOverallperformance-usingdividend,notreflectthereturncapital,totalreturntoshareholder,meetImprovement:profitRevenue-revenuegrowthnodirectlinktomission,lookingintostorerevenueImprovement:revenueperGPM-shouldrelatingtospecificrangeofcloth,toshowitscompetitiveImprovement:GPMofclothemeettheInventory-notrelevanttoImprovement:enthusiasmsalesemployeeachievingabonusforexceedingtheirMarkingCommentaryonthegeneralmeaningofoperationalgearing–upto3Revenue–variablecostsVariable–excludesotheroperatingcostsVariable–excludesinsurance,utilitiesanddepreciationHandlingstaffcostscorrectlyOperationalgearingCommentaryonresults–upto2marksum8marks

Whatoperationalgearingis–HowitrelatestofixedandvariableAssessmentoftheimplicationsofthe不知道operatingWhatoperatinggearing-measurebusinessrisk,howsalerevenuefallingleadtoprofitcannotfixedHigherratio,highbusinessrisk;hardtomeasurethecostshavebothfixedandvariableHowitrelatestoFCandSubject-classificationbetweenFCandOperationalgearing(%)=Contribution=revenue-cos+(insurance,utilities,dep)-staffbonusPBIT=operatingComment-fixedcosts basedonthenumberofstoreopened；staffcostshavefixedandvariablepartwhichrelatestothe1%ofImplication-Results,highfixedcostswillbeinfluencedbysalesrevenuefall,leadtohighBEP1markperpointum10

Whatgetsmeasured,getsAssessproblems-quoteidentifies,tunnelvision,sub-optimisation,myopia,Whatgetsmeasured,getsdone-employeeonlypayattentiontotheperformancemeasuredandreporton.EmployeewouldfocusontargetProblems&Tunnelvision-attentionontheaspectsofperformancewhicharemeasured,lackofresourcesappliedunmeasuredExample:ignorecustomerfeedback,onlyfocusonfinancialSub-optimisation-performanceisonlydrivenbythemeasuredfactors,theewillnotbethebestfortheExample:notexceedthetargetofheadofficecosts,butcouldcostcontrolinmoreefficiencywayMyopia-measureschosenareonlyfortheshort-termperformanceofthebusinessandignorethelong-termaspects.Example:financialindicator-short innovationforproductionline,improveGaming-thedeliberatedistortionofperformancetoachievetherewardExample:improveinsaleperformancebyincreasingstaffnumberwhichleadtolargelabourcosts,itwilldamageoperatingprofitmarginEvaluateperformance2020MQ1(i),2019SDFinancialindicator-operationalgearing2018SQ2(c)Whatgetsmeasured,gets模考卷讲解2021SD-Ethical

模考卷讲解2021SD-Marking1markperImpactofethicsonstrategyformulation–upto6marksImpactofethicsonbusinessperformance–upto6marksum10

模考卷讲解2021SD-EthicalimpactonstrategyEthicalimpactonbusiness模考卷讲解2021SD-模考卷讲解2021SD-Q2(a)EthicalissueonstrategyExpectedbysociety,butnotconfidedinlaw-helpcreatelong-term,sustainableOnlyinvestsinethical -hardtoraisefinance,long-term,competitiveadvantageKayland’senvironmentregulation-allowthedischargeofdiluted intorivers,notpermittedinNotestimatedthecleaningupcosts-missioning,reducingprofit,damageStakeholder-boardhavedutytodevelopstrategybenefitshareholders,unethical=>reducelong-shareholderwealth,reducingstaffjobsecuritybylessbusinessEthicalissueonbusinessReductioninfinancialperformance-damageLowwages-localworkerunacceptablelow intorivers-damageshort-termperformance, ernmentpower,reputation,incurcostsandmanagementtime,riskoffinesand -damagelong-termperformance,damagereputation,finesand模考卷讲解2021SD-Marking1markperpoint:Calculatingcosts–upto4marksInvestmentappraisal–upto4marksCalculations–upto2marksSettingmeasuresandtargets–upto4Productpricing–upto4um15

模考卷讲解2021SD-AdviceonhowEMAwillCalculatingSettingperformancesandProduct模考卷讲解2021SD-模考卷讲解2021SD-Q2(bCalculating成本分类helptoidentifyhiddencost(cleaningcost)contingentcost(missioning数据获取informationsystemtocapturenon-financialinformationemissionpollution计算ABClifecycle,input/outflowclearunderstandingcost,morerealistic,moreusefulnningbudget,meetthe成本-havetoinvestinInvestmentNPV-identifyenvironment-relatedcoststocalculateNPV,cleaningandmissioningcostsRelevantcost-environmentcostsmaydamagebusinessprofits,lowornegativeNPV,notgeneratelong-termshareholderwealthRe-calculateNPV-cleaningcost90,missioningandcleaningcostsasa%oftheestimatedNPV ce-NPVsame,Jhaslowrisks,ifnottakeintoaccountthemissioningandcleanchoose模考卷讲解2021SD-SettingperformancemeasuresandCSR-rangeofstakeholdersawarenessenvironmentPerformancetarget-bothfinanceandnon-Performancemeasure-internalandexternal,short-termandlong-ProductHelpsettingpriceofK-lifecyclecoverallcosts,makeacceptablemargin,improvelong-Environment-relatedcosts-predictingcostsaffectedbyinflation,changeofcostofChargeapremiumpricetocustomer-minimumharmto模考卷讲解2021SD-Ethical2018SEnvironmentalmanagementaccounting(EMA)2016SDQ3(c),2014SDQ3模考卷讲解2021SD-Businessprocessre-engineeredBonus

模考卷讲解2021SD-Q3a)MarkingDefinitionofBPR–11markperrelevantpoint:StrategicfocusoncostsBeingbestdeliveryEngagedandcommittedworkisationofshareholdervalueum15

模考卷讲解2021SD-Q3a)BPR iseshareholderStrategicfocusonBeingthebestEngagedandcommitted模考卷讲解2021SD-Q3a)模考卷讲解2021SD-Q3a)BPR-fundamentalrethinkingandredesignofbusinessprocesstoachievethedramaticallyimprovementincriticalareasofperformance,suchasquality,customersatisfaction,costcontrol.izeshareholderFocuson satisfiedwithcustomer,createvaluefortheStrategicfocusonSavecostsofmanualentreparcelsinformation-usingbarcodes,reducingpaperwork,savingtimemoreaccurateandrealtimedeliveryinformation,costsavinginalong-SavecostsofnoreturntoPattackpremises,vehicleDeliveriesbysamedrivers-savestaffcostsnoneeddifferenttypeofSavecostsofdamagecustomerrelationship-automaticallyandaccuratedeliver,reduce 模考卷讲解2021SD-Q3a)BestOntimedelivery-barcode,moreefficiencyandaccurate,choicethebest nfordriver,Knowdeliverscheduleinadvance-enhancedriver’sresponsibility,arrangetime,makeontimeenhancecustomerVehicletrackingdevice-managevehiclemoreefficient,torespondanyReceiptusingdigitalhandhelddevice-auditeveryorder,enhanceretail’strustandCurrentprocessisoutdated-timeconsuming,inaccurate,delayAdoptingBPR-improveprocessefficiency,realtime,accurate,financialperformance,EngagedandcommittedTurncomputeroperatorsintobarcodingsystem-workingprocessmoreefficiency,long-termcostEmployeemultipleskills-reducinglabourcosts,improveefficiencyandflexibilityofprocess,effectonmorale,redundant,resistant,effectivecommnunication,retrainingEmpowerment-stafftakemoreresponsibilitytomakedecision.Enhancetrustandfaith,better schedulesandmoreefficientwork模考卷讲解2021SD-Q3bMar