考生速看~APM技巧——答題時需要注意的關鍵方面

The verb used: APM mainly focuses on the higher level verbs in Bloom’s taxonomy – eg evaluate, assess, advise…（問題里的動詞很重要)

To illustrate the importance of the verb let us look at evaluate. To ‘evaluate’ means to judge or determine the value, worth or quality of an object. If that object （動詞后面那個賓語 object 也很重要）is the performance of a company, then the answer can be expected to be descriptive but based on numerical measures (such as profit, present value or EVA). But if that object is a performance system, or a costing method, or a remuneration package, or a performance management model, then a candidate is expected to weigh up the advantages and disadvantages of that method – possibly in comparison to other appropriate ways of doing things. It should also be noted that weighing up（權衡）the advantages and disadvantages means more than simply listing them – it requires a final application of judgment as to what is appropriate in the given scenario. NOTE: (When the verb ‘assess’ is used, it is a very similar exercise in most circumstances).（動詞 evaluate 和 assess 經常使用，理解這兩個動詞的豐富內容)

If an opinion/recommendation is sought:

Any offer of opinion or recommendation should be justified in the context of the scenario. Support your recommendation/advice with key information and try not to sit of the fence.（碰到 recommend 這個動詞時， 要注意證明這個建議，而不是簡單的給建議，利用案例 的信息去證明，必要的時候要自己整理信息，比如做個 NPV analysis，證明某個投資建議）

Use of model, method, system, data:

If a requirement asks you to use a certain model, method, system or source of data then your answer should reflect that. Following the instruction will give you the approach you should take to your answer. Marks are available for appropriate use of the model, method etc.（用下面的案例說明 reflect 怎么做）

Example:

(1) March/June 2018 Sample Questions, Question 4

Required:

(a) Using Argenti’s A Score model, evaluate whether LP is at risk of corporate failure. 

(b) Advise LP what performance management systems are needed in order to improve performance in respect of each of the mistakes and symptoms you have identified in part (a).

(c) Evaluate the usefulness of using qualitative models such as the Argenti A Score in predicting corporate failure.

(2) September/December 2016 Sample Questions Q1

(i) Assess the problems of using a balanced scorecard at Monza. This requirement is not asking for a description of the balanced scorecard or its benefits. It is very specifically asking for the problems of using this method at the company in the scenario. This means that any discussion of the limitations of the balanced scorecard model should be made in the context of the company. Generic comments about problems of this model would not score highly; the examining team want you to explain why these problems are relevant in this scenario.（很多同學往往背誦上 model 的 problems，但是考官要求說明，為什么這些 problems 是這個案例的 problems，要把這些 problems 怎么樣會 在案例公司產生的來龍去脈說清楚，讓看你答案的人信 服， “嗯，確實像你說的，這些 problems 會在我公司 存在”）

(3) September/December 2017 Sample Questions Q3

(c)Justify one performance measure for each of the components of the value for money framework used at TRH and, using that measure evaluate whether TRH is delivering value for money.

Here candidates were expected to use the 3E’s framework to structure their answer (the framework was given in the scenario). Under each heading in the framework the examining team expected to see a justification for the performance measure chosen for the ‘E’, then a calculation of the said measure (there was limited numerical information available in an appendix in the question) and then an assessment of the result of that measure as to whether it indicated whether TRH was delivering value for money. A discussion of value for money and how it is measured generally would not have scored highly here. In addition, not using the framework would have limited the marks available as the requirement clearly asked for it.（這道題目就是典型的動詞理解錯誤，對于答案 的影響，決定了是得很多分還是不得分，當然對于動詞 的理解還包括動詞的對象 object 的認知正確）

(4) March/June 2017 Sample Questions Q4

(b) Recommend, using appropriate calculations, whether the manager of Export division should receive her bonus for the year.

This is a good example of requirement which asked candidates to make a recommendation and as you can see asked for supporting facts through the use of appropriate calculations.

Finally, I want to mention two other small points:（其 他注意點）

While I would encourage you to demonstrate a professional approach to presentation, you only need to do report headings where there are professional marks and a report has been specifically requested. The exam is time-limited, as are the professional marks, and you cannot be awarded professional marks that are not noted in the original question requirement. Please note however, this does not mean that a logical, structured answer is not required.

There is a common misconception – evident from thousands of candidate answers – that financial performance indicators are always being manipulated and non-financial performance indicators are less open to manipulation. Stop and think about what this implies: (a) that the people that prepare financial reports are generally unethical; and (b) that the controls over financial information systems are less severe than non-financial information systems. Your studies so far of professional ethics and the controls surrounding financial reporting systems should immediately indicate that these implications are false. 

However, you would be correct to state that there is a danger of manipulation and that this is exacerbated by inappropriate reward systems (a ‘bonus culture’). （人性在績效考核指標下會扭曲的，這個世界沒那么美 好，永遠要思考績效指標對人的影響，考官總喜歡問這 樣方面的問題）

I hope that these comments will be helpful to you in your preparation for the APM exam.

Written by a member of the Advanced Performance Management examining