P5 past paper analysis:

Pilot paper Q1 (b) (c) Pilot paper Q1 (d) Pilot paper Q1 (e) Pilot paper Q2 (a) Pilot paper Q2 (b) Pilot paper Q3 (a) Pilot paper Q3 (b) Pilot paper Q4 (a) (b), (c) Pilot paper Q4 (d) Pilot paper Q5 (a) Pilot paper Q5 (b) Pilot paper Q5 (c) December 2007 Q1(a) December 2007 Q1(b) December 2007 Q1(c) December 2007 Q2(a) December 2007 Q2(b) December 2007 Q3(a) December 2007 Q3(b) December 2007 Q3(c) December 2007 Q4(a) (b) (c) December 2007 Q5(a) December 2007 Q5(b) June 2008 Q1(a) June 2008 Q1(b) June 2008 Q2(a) (b) (c) June 2008 Q3(a) June 2008 Q3(b) June 2008 Q4(a) (b) (c)

Validity of comparison of two operations Ethics Performance measures/indicators Quality Structure and performance measures Transfer pricing Expected values; risk Comparative financial performance EBITDA Budgeting Budgeting: Activity based budgeting Budgeting: Beyond budgeting Large budgeting/actual performance calculations Validity of comparison of two operations Closure decision Divisional performance measurement; residual income; Economic value added Calculation of sales margin Critical success factors Enterprise resource planning system Activity based costing Porters five forces Performance measures/indicators Divisional performance measurement; residual income; return on investment; EVA Benchmarking Budgeting: Budgeting problems Strategic and economic factors Corporate culture Financial viability of a new product

P5 past paper analysis:

June 2008 Q5(a) (b) December 2008 Q1(a)(b) December 2008 Q2(a)(b)(d) December 2008 Q2(c) December 2008 Q3(a) December 2008 Q3(b) December 2008 Q3(c)(d) December 2008 Q4(a) December 2008 Q4(b) December 2008 Q5(a)(b) (c) June 2009 Q1(a) June 2009 Q1(b) June 2009 Q2(a) June 2009 Q2(b) June 2009 Q2(c) June 2009 Q2(d) June 2009 Q3(a) June 2009 Q3(b) June 2009 Q4(a) June 2009 Q4(b) June 2009 Q4(b) June 2009 Q5(a)(b) December 2009 Q1 (a) December 2009 Q1 (b)(c) December 2009 Q2 (a) December 2009 Q2 (b) December 2009 Q3 (a)(b) December 2009 Q4 (a) December 2009 Q4 (a)

Quality Divisional performance measurement Performance measurement Quality software Planning gap Problems with acquisition Government influences Transfer pricing Quality Activity based costing Performance measurement Balanced scorecard Net present value Intellectual capital valuation Non-financial performance measurement Maximin etc Agency theory and expectancy theory Performance measurement Pricing for profit maximisation Financial evaluation of proposed changes Profit improvement Quality Large budgeting/actual performance calculations Performance measurement Beyond budgeting Performance measures/indicators Transfer pricing Performance measurement Financial, economic and social considerations of a policy

P5 past paper analysis:

December 2009 Q5 (a) December 2009 Q5 (b) December 2009 Q5 (b) June 2010 Q1 (a) June 2010 Q1 (b) June 2010 Q1 (c) June 2010 Q1 (d) June 2010 Q2 (a) June 2010 Q2 (b) June 2010 Q3 (a) (b) June 2010 Q3 (c) June 2010 Q4 (a) June 2010 Q4 (b) June 2010 Q5 (a) June 2010 Q5 (b) December 2010 Q1 (a)(b) (c) (d) December 2010 Q2 (a) December 2010 Q2 (b) December 2010 Q3 (a)(c) December 2010 Q3 (b) December 2010 Q4 (a) (b) (c) December 2010 Q5 June 2011 Q1(a) June 2011 Q1(b) June 2011 Q1(c) June 2011 Q2(a)(b) June 2011 Q2(c) June 2011 Q2(d) June 2011 Q3(a)(b)(c)

Mission statement Critical success factors Non-financial performance measurement Balanced scorecard Cost calculation Reasons for trends Sub-contracting Budgeting calculation Expected values Value for money audit Intangibility, heterogeneity, simultaneity, perishability Activity based costing Activity based management Cost targets Performance pyramid Critical success factors and performance indicators Activity based costing Beyond budgeting Value based management Economic value added Environmental/ecological issues Corporate failure Divisional performance measurement Transfer pricing Information systems Balanced scorecard Stakeholders Balanced scorecard Fitzgerald and Moon

P5 past paper analysis:

June 2011 Q4 (a) (b) June 2011 Q4 (c) June 2011 Q5 (a) (b) June 2011 Q5 (c) December 2011 Q1 (a) (b) December 2011 Q2 (a) December 2011 Q2 (a)(b) December 2011 Q3 (a) December 2011 Q3 (b)(c) December 2011 Q4 (a) December 2011 Q4 (b) December 2011 Q5 (a)(b) December 2011 Q5 (c)

Boston consulting group matrix Remuneration Environmental accounting Lifecycle costing Expected values Performance measures/indicators Performance pyramid Controls and security Performance reporting Performance measurement Reward system Quality Just-in-time