© ACCA PUBLIC
River He
Strategic Business Leader (SBL)
© ACCA PUBLIC
About me
ACCA中国资深教学顾问-SBL科目
FCCA
CFA charter pending
中博教育资深讲师、教学质量控制经理
同时从事TX和AA的研发和教学工作,累计八年工作经验,多名学员荣获大陆第一殊荣
毕业于四川大学,先后任职于中国移动通讯集团、沃尔沃汽车有限公司及KAPLAN,担任预算管理、市场营销管理、成本核算及ACCA教学工作
© ACCA PUBLIC
1. Notes from examiner’s report
Technical marks
Professional marks
2. General professionalism
3. Case Study Approach
4. Questions
Agenda
© ACCA PUBLIC
Marking process
Step 1 – Award technical marks
Step 2 - Award professional skills marks
技术分数、答案格式、沟通技巧共同决定了professional marks
© ACCA PUBLIC
1. Notes from examiner’s report – technical mark
1.1 Failed to make sufficient reference to the material
1.2 Apply knowledge not repeat knowledge
1.3 Analyse or evaluate information from scenario, not just repeat case material
1.4 A model may not be the best structure for an answer
1.5 Head paragraphs clearly
1.6 Answer the questions in order
1.7 Do practice under real time constraints
© ACCA PUBLIC
1.1 Failed to make sufficient reference to the material
• Insufficient use of material in the exhibits
• Only use material from one exhibit in each answer
• 影响答案中可以呈现的论据,进而使答案显得特别单薄,影响得分率
Solution:
• 阅读问题时在试卷空白地方列一个问题清单
• 一边读exhibits一边提醒自己这些资料可以用来回答什么问题
• 用40-60分钟时间完成题目精读
© ACCA PUBLIC
1.1 Example
© ACCA PUBLIC
1.2 Apply knowledge not repeat knowledge
• Demonstration of technical knowledge or explanation of theory without
application will not score marks in this exam.
• 浪费宝贵的答题时间,没有分数
Example – Dec 2018 Q2 (b)
• The finance director has asked you to provide her with briefing notes which she
will use to assist her in discussions with HiLite’s Board members, which assesses
the role and benefits of integrated reporting in assisting effective communication
and in building relationships with HiLite’s key stakeholders. (12 marks)
© ACCA PUBLIC
1.2 Weaker answer – 重复理论,缺乏实际分析运用
Integrated report is a concise communication about how an organisation's
strategy, governance, performance and prospects, in the context of its external
environment, lead to the creation of value over the short, medium and long term.
<IR> contain more information other than financial reports. The information
provided will be used to support the decision making of different stakeholders.
对于综合报告的理论描述,并没有跟案例进行紧密连接,反映出考生非常弱的运
用能力。
© ACCA PUBLIC
1.2 Better answer
Different stakeholder may have different information requirements:
Staff
Staff are looking for employment stability and future employment prospects. They will
interested in information about future development prospects and also cash flow of the
company, in order to decide whether HiLite can provide career development opportunities.
Investors
……
© ACCA PUBLIC
1.3 Analyse or evaluate information from scenario, not just repeat case material • Just repeat case material, did not explain how those information identified can
be used to answer the requirement.
• 单纯对于题目信息的重复没有分数。
Solution – 三句话论述组合
1. 高度汇总或改写题目信息
2. 做出分析,解释why?Why this information related to the answer?
3. 给出解决方案,解释how & what?How this problem can be resolved? What
the organization should do?
4. 一段话不要超过四句!注意控制段落长度!
© ACCA PUBLIC
1.3 Example – Dec 2018 Q1 (a)
Weaker answer:
Deeland government continued investment in the national infrastructure, particularly the new airport recently opened in Boria. And in regional level, government also invest in road and rail network.
• 答案只是对题目信息做了简单的重复,并没有解释国家在基础设施领域的投资到底怎样支持了HiLite的成功,所以不得分。
Better answer:
Government investments in national infrastructure encourage the development of tourism industry development, the new airport in Boria generate an annidtional 2.5 million internation visitor last year (支撑证据,证明结论正确). Deeland and therefore will obviously assist in supporting the hotel industry and our own business.
• 对国家基础设施为什么会带来企业的成功做了非常详细的解释 (why?)
• 控制段落长度
• 把笔墨重点放在分析论证上面
© ACCA PUBLIC
1.4 A model may not be the best structure for an answer
• Using a technical framework unnecessarily as the basis for structuring the answer can
lead may candidates into forcing their answer to fit the framework.
• 强行用答案去适配某一个模型让学生的得分率受到非常大的影响。
Solution:
• 灵活的运用所学的模型及理论
• 在答题的过程中,按考官的要求回答问题,比选择什么模型回答问题更加重要
• 选择模型的意义在于帮助构建一个合理的答案结构,而不是生硬的去套用模型
• 可以选择运用一个模型的某几个维度,或者运用多个模型进行综合分析
• 记住模型只是你手上的工具,用什么工具,怎么用你说了算,不要被工具支配
© ACCA PUBLIC
1.4 Example – Dec 2018 Q1(a)
The chief business analyst has asked you to prepare briefing notes for the finance director,
for consideration at the next board meeting, which discusses the key factors which have
enabled HiLite to be successful in its home country of Deeland. (16 marks)
以下答题方法及模型选择都可以帮助完成题目:
• 运用diamond model
• 运用diamond model + strategic capabilities or strength
• 运用 SWOT model, 但是需要注意的是不需要对企业的weakness进行分析,因为weakness并不是企业成功的原因。
• 不运用任何模型,直接分析导致企业成功的外部因素及内部因素
© ACCA PUBLIC
1.5 Head paragraphs clearly
• Paragraph headings within the answer make it much clearer for the recipient
• Headings can also help markers to understand points quickly
• 提高得分率
How to do the appropriate heading?
1. Heading with the model
2. Heading with the problems you find
3. Heading with the requirement
© ACCA PUBLIC
1.6 Do practice under real time constraints
• Candidates failed in the exam show poor time management skills.
• They first half of those questions doing very well, but the second half is sored
badly and clearly show that they write the answers in a hurry.
• Real time practice will help candidates to get used to the challenging
demands on concentration, thinking and writing.
© ACCA PUBLIC
1.7 Notes from examiner’s report – professional marks
• When awarding professional skills marks, markers will look primarily at the
professional skills being tested in the question requirement, but they will also look
at the general professionalism that candidates are demonstrating.
• 专业分数跟技术分数没有办法分开评分
• 专业能力是综合评分结果,marker在给分时也会考虑学生的general professionalism
© ACCA PUBLIC
2. General professionalism
2.1 Right format
2.2 Right tone
• Always remember who you are and who you are writing to
• Thinking like a real work task
© ACCA PUBLIC
2.1 Letter, email and memo
To:
From:
Date:
Subject:
Dear XXX,
Sincerely
(name of the author)
© ACCA PUBLIC
2.2 Report
To:
From:
Date:
Subject:
Introduction
Setting out the reason for writing report and its main aims.
Main body
Concluding comments / recommendations / summary
© ACCA PUBLIC
2.3 Presentation slides and notes
Notes page
Explanation / reasoning of the slide
• Explanation of bullet point 1
• Explanation of bullet point 2
• Explanation of bullet point 3
© ACCA PUBLIC
2.4 Visual aids, such as grids or heat map
• Mendelow’s matrix
• BCG matrix
• Heat map
© ACCA PUBLIC
2.5 Briefing notes/briefing papers and working notes
• Intended to be short and to the point, but have no real formal structure
• Do not require opinions/ conclusions / recommendations
FAO: XXX
Subject:
Body
© ACCA PUBLIC
2.6 Press release
Press release
For release date/time
Body
For any further information please contact our PR department.
PR contact name
Phone number
© ACCA PUBLIC
2.7 PID
• Project objective
• Scope
• Project organization
• Business case
• Constraints
• Stakeholders
• Risks
• Project controls
• Summary
© ACCA PUBLIC
2.8 Business case
• Current situation
• Constraints
• Benefits and costs
• Risk assessment and how to manage those risk
© ACCA PUBLIC
关于格式的运用
• 我们刚才给出的都是suggested format,真正的商业文件在写作的过程中其实
并不是那么死板的,可以根据题目的状况或者要求的不同进行灵活的调整,不
过一定要记住把握每一种格式的大体表达方式。
© ACCA PUBLIC
3. Case Study Approach
• Take 40 – 60 minutes to read the scenario
Read the background
Read the task
• Who are you
• What’s the time now
• Who is the audience
• The format
• Verbs
• Professional skills
• Any model or theory can be used to answer the question
Read exhibits
• Take some time to planning you answer
• Write within the time constraints, 1 mark for 2.5 minutes or 1 mark for 2.25 minutes
© ACCA PUBLIC
3. Example – Dec 2018 Q1 (a)
You are the business analyst in this question
© ACCA PUBLIC
3. Professional skills - Analysis
Investigate relevant information from a wide range of sources, using a variety of analytical techniques to establish the reasons and causes of problems, or to identify opportunities or solutions.
调查相关信息,运用分析能力寻找产生问题的原因及寻找解决方案
Enquire of individuals or analyse appropriate data sources to obtain suitable evidence to corroborate or dispute existing beliefs or opinion and come to appropriate conclusions.
分析数据,寻找支持或反对目前信念或观点的证据,得出正确结论
Consider information, evidence and findings carefully, reflecting on their implications and how they can be used in the interests of the department and wider organisational goals.
仔细考虑信息、证据和调查结果;反思他们的含义以及怎么样用来为企业目标服务
© ACCA PUBLIC
Questions?
© ACCA PUBLIC
For more information visit accaglobal.com