ACCA新科目SBL新professionalskillsmarks考法与得分技巧详解(中)
来源 :中华考试网 2017-01-05
中【Professional skills marks 在怎么出现】
比如一道60分的综合分析题Q1,包含(a) (b) (c) (d)4个小问, Q1(a)问如下:
Q1 (a) From the information in the Appendices referred to above draft a section of the consultancy report for the directors of DCS Company to include the following:
(i) An analysis of the industry and market that DCS Company is competing in, using appropriate model. (15 marks)
(ii) An evaluation of the overall performance of DCS Company between 2012 and 2015 from the spreadsheet information contained in Appendix 3 supplied by the Finance Director of DCS Company from an integrated reporting perspective. (12 marks)
CCASE marks are available for demonstrating analytical and evaluation skillsrelating to DCS Company’s environment and performance
这道Q1(a) 的问题,要求考生站在管理咨询师的角度,给DCS公司的董事们出具一份咨询报告。Q1(a)包含(i)、(ii)两个小题,(i)要求Analysis分析 (ii)要求evaluation评估。
知识点考核的下面,紧跟着就是professional skills的考核要求。考卷中会用黑体字单列一个句子, “professional skills marks are available for demonstrating analytical andevaluation skills relating to DCS Company’s environment and performance ”,考官会明确告知考生这道题要考核的职业技能点。
【CCASE审题技巧 - 1】关注“动词和动作”
Q1(a)中(i)、(ii)的小题,(i)要求Analysis分析,(ii)要求evaluation评估。根据问题下面的黑体字“CCASE marks are available for demonstrating analytical and evaluation skillsrelating to DCS Company’s environment and performance ”,考生就应立即接到考官给你传递的CCASE信号:Q1(a)要考核CCASE中的analytical和evaluation这两个专业技能。其中“analytical skill”对应题 (i) 中的动作“analyse (analysis)”,“evaluation skill”对应题 (ii) 中的动词“evaluate (evaluation)”。
【CCASE审题技巧-2】关注“形容词”
Q1 (b) Explain the key weaknesses of the current governance structure of DCS Company since it became a public limited company, recommending how they should be addressed. (12 marks)
CCASE marks are available for demonstrating scepticism and analytical skills in identifying key weaknesses from the information given.
这是Q1中的(b)问, 同样题目下方也有黑体字表明要考查的professional skills。 Q1(b)要求Explain the weaknesses 并recommending how。下面黑体字professional skills要求考核“scepticism 和analytical”这两个技能。其中“scepticism skill”对应题中的形容词 “weaknesses”。
【CCASE审题技巧-3】关注“名词和情境”
Q1(c) Prepare information for two presentation SBLides including relevant bullet points and supporting notes; highlighting the key benefits and identifying the main opportunities presented by big data analytics to DCS Company and its customers. (6 marks)
CCASE marks are available for demonstrating communication skills in highlighting the key points to include in the slides and for clear supporting notes.
这是Q1中的(c)问。Q1(c)要求制作presentation slides,就是我们常说的“演示文稿PPT”。商业情境中的Presentation,主要体现一个人的沟通能力,在沟通中传达信息是否清晰,重点是否突出。这是在考核professional skills中“communication”的技能。Presentation考核的是communication 技能中的“inform”报告能力和表达是否清晰“clarify”的能力。
【CCASE审题技巧-4】要有“商业敏锐度”,抓住P阶段的考试精髓
Q1(d) Write a section of the report which constructs the case for commissioning an environmental and sustainability audit of DCS Company, from both a financial and environmental perspective, suggesting ways in which the consultants might assist DCS managers become more sustainable in the management of the DCS carbon footprint. (5 marks)
CCASE marks are available for demonstrating commercial acumen in identifying how DCS could benefit from the findings of the audit.
考官假设P阶段的考生是具备硕士学历,拥有3年以上的工作经验的人群。考虑问题和做决策要站在公司总体战略的角度去思考。既然上升到战略高度,就要求考生在回答P阶段的问题是,要对考虑问题的思维作出3大转变:第一、要从F阶段的只考虑内部的因素,向内部和外部统筹考虑转变;第二、要从只考虑短期影响、短期决策,向考虑长期影响、长期决策转变; 第三、要从只考虑财务因素,向既考虑财务因素又考虑非财务因素转变;第四、要从关注局部因素、局部影响,向从大局出发考虑整体影响转变。
所以在P阶段的考试中,很多从财务角度计算得到的结果不可行的事项,从战略和商业角度,从企业总体可持续发展的角度,反而很有意义。所以,Q1(d)就是锻炼考生的“commercial acumen商业敏锐度”,具备“commercial insight and judgement商业洞察力和判断力”,从而避免单纯从财务角度考虑问题。
反之,我们也可以预见,未来新科目SBL的考试中也必然会出现,单纯从财务角度考虑有利可图的项目,从商业和战略角度反而要舍弃。这也是在考核professional skills 中commercial acumen这个专业技能。