及时查看考试内容:ACCA考试评分的主要规则

发布时间:2020-03-27


大家一定要对ACCA考试的评分规则有所了解,因为在这个规则和你们考试的最终成绩有很大关系,所以有任何问题一定要及时查看相关规则。

ACCA官方的评分规则如下:

Identify

1 mark-要求学员show their knowledge

Explain or describe

1 mark-要求学员show their knowledge and give examples

Calculate

1/2 or 1 mark per calculation-要求学员show all workings,and layout and technique也许也会给分;并且不重复扣分

Discuss

2 marks/point-要求学员state a fact or idea and give examples或者link scenario中的点进行阐述finalise

Evaluate

2 marks/point-要求学员identify the fact or idea,但是此处需融入学员自己的想法,并且进行相应的陈述

Compare and contrast

2 marks/point-要求学员对已经给定的2 issues or facts进行描述,并给出自己的意见,包括阐述为何两者不同

Suggest or recommend

2 marks/point-要求学员give idea and explain why they are good idea(这点请P3的同学注意了,还记得recommend strategic option?不仅要给出方案,还要进行SFA test,即explain why)

Distinguish between

2 marks/point-要求学员陈述why they are different and give example

FINDING"EASY"MARKS

学员必须决定which parts should be done firstly,上述动词表中Identifyexplaincalculate,evaluate等都可划分为‘easy marks’

PLANNING WELL-STRUCTURED ANSWERS

这可以帮助学员logically answer questions and get credits for all parts you wrote。这个部分对于P-Level的学员格外重要。

FOCUSING ON THE PARTS U CAN DO

ACCA官方反复强调,在阅卷过程中时常看见学员用大篇幅阐述了一段一分也不得的文章,由此得知学员似乎对某知识点并不熟悉,因此建议学员focus on they can do well,not the parts they find difficult.

以上就是关于考试规则的全部内容了,大家如果对考试还有不清楚的地方,可以访问官方网站查询相关内容,当然也可以持续关注51题库考试学习网。


下面小编为大家准备了 ACCA考试 的相关考题,供大家学习参考。

(b) Explain what is meant by McGregor’s

(i) Theory X; (5 marks)

正确答案:
(b) Douglas McGregor has suggested that the managers’ view of the individuals’ attitude to work can be divided into two categories, which he called Theory X and Theory Y. The style. of management adopted will stem from the view taken as to how subordinates behave. However, these two typologies are not distinct; they do in fact represent the two ends of a continuum.
(i) Theory X is based on traditional organisational thinking. It assumes that the average person is basically indolent and has an inherent dislike of work which should be avoided at all costs. The individual lacks ambition, shuns responsibility, has no ambition and is resistant to change. This theory holds that the individual seeks only security and is driven solely by self-interest. It follows that because of this dislike of work, most have to be directed, controlled, organised or coerced. Management is based on fear and punishment and will have an exploitative or authoritarian style. This reflects the thinking of the classical school of management, based on a scientific approach, specialisation, standardisation and obedience to superiors.

(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are again

considering employing a local workforce not only to build the hotel but also to operate it on a daily basis.

Required:

Explain TWO ways in which the possibility of cultural differences might impact on the performance of a local

workforce in building and operating a hotel in Tomorrowland. (6 marks)

正确答案:
(b) The directors of GHG should be mindful that the effectiveness of a locally employed workforce within Tomorrowland will be
influenced by a number of factors including the following:
The availability of local skills
If Tomorrowland is a lower wage economy it is quite conceivable that a sufficient number of employees possessing the
requisite skills to undertake the construction of a large hotel cannot be found. If there are insufficient local resources then this
would necessitate the training of employees in all aspects of building construction. This will incur significant costs and time
and needs to be reflected in any proposed timetable for construction of the hotel. As far as the operation of the hotel is
concerned then staff will have to be recruited and trained which will again give rise to significant start-up costs. However, this
should not present the directors of GHG with such a major problem as that of training construction staff. Indeed, it is highly
probable that GHG would use its own staff in order to train new recruits.
Attitudes to work
The prevailing culture within Tomorrowland will have a profound impact on attitudes to work of its population. Attitudes to
hours of work, timekeeping and absenteeism vary from culture to culture. For example, as regards hours of work in the
construction industry in countries which experience very hot climates, work is often suspended during the hottest part of each
day and recommenced several hours later when temperatures are much cooler. The directors of GHG need to recognise that
climatic conditions not only affect the design of a building but also its construction.
A potentially sensitive issue within regarding the use of local labour in the construction of the hotel lies in the fact that national
holidays and especially religious holidays need to be observed and taken into consideration in any proposed timetable for
construction of the hotel. As regards the operation of a hotel then consideration needs to be given to the different cultures
from which the guests come. For example, this will require a detailed consideration of menus to be offered. However, it might
well be the case that the local population might be unwilling to prepare dishes comprising ingredients which are unacceptable
to their culture due to, for example, religious beliefs.
(Note: other relevant factors would be acceptable.)

(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurement

problems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications that

may be reduced or eliminated by each action:

(i) Focusing on and improving the measurement of customer satisfaction

(ii) Involving staff at all levels in the development and implementation of performance measures

(iii) Being flexible in the extent to which formal performance measures are relied on

(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)

正确答案:
(b) Trying to focus on and improve the measurement of customer satisfaction.
This is a vital goal. Without monitoring and improvement of levels of customer satisfaction, an organisation will tend to
underachieve and is likely to have problems with its future effectiveness. Positive signals from performance measures made
earlier in the value chain are only relevant if they contribute to the ultimate requirement of customer satisfaction. Tunnel vision
and sub-optimisation are examples of measurement problems that may be reduced through recognition of the need for a
management focus on customer satisfaction. For example undue focus on the importance of maximising opening hours may
lead to lack of focus on other quality issues seen as important by customers.
Involving staff at all levels in the development and implementation of performance measures.
People are involved in the achievement of performance measures at all levels and in all aspects of an organisation. It is
important that all staff are willing to accept and work towards any performance measures that are developed to monitor their
part in the operation of the organisation and in the achievement of its objectives. This should help, for example, to reduce
gaming. At the sports complex an example of gaming might be, a deliberate attempt to understate the potential benefits of
maintaining the buildings in order to ensure that funds would be used for other purposes such as an increased advertising
budget. The directors of Astrodome Sports Ltd must recognise that leisure facilities that appear dated and in a poor state of
repair will cause customers to look for more aesthetically appealing alternatives.
Being flexible in the extent to which formal performance measures are relied on.
It is best to acknowledge that measures should not be relied on exclusively for control. A performance measure may give a
short-term signal that does not relate directly to actions that are taking place to improve the level of performance in the longer
term. To some extent, improved performance may be achieved through the informal interaction between individuals and
groups. This flexibility should help to reduce measure fixation and misrepresentation. For example the percentage increase in
the quantity of bowling equipment purchased is seen as necessarily implying increased demand for use of the bowling greens.
Giving consideration to the audit of the performance measurement system.
Actions that may be taken may include:
– Seeking expert interpretation of the performance measures in place. It is important that any audit is ‘free from bias’ and
conducted independently on an ‘arm’s length’ basis. Thus it is essential that such audits should be ‘free from the
influence’ of those personnel involved in the operation of the system.
– Maintaining a careful audit of the data used. Any assessment scheme is only as good as the data on which it is founded
and how this data is analysed and interpreted.
The above actions should help, in particular, to reduce the incidence and impact of measure fixation, misinterpretation and
gaming.
For example, an audit may show that the directors of Astrodome Sports Ltd are fixated on equipment availability and
misinterpret this as being the key to customer volume and high profitability. The audit may also provide evidence of gaming
such as a deliberate attempt to underplay the benefits of one course of action in order to release funds for use on some
alternative.

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