PAPER P5 DECEMBER 2011 REVISION PERFORMANCE MEASUREMENT (1) FINANCIAL PERFORMANCE: GROWTH: Revenue / Profits / EBITDA / Market Share PROFITABILITY: Absolute profit / ROCE / Profit margin GEARING: Gearing ratio LIQUIDITY: Current ratio / Net cash flow SHAREHOLDERS: EPS / Share price / PE ratio Always comment on any significant changes (e.g. new issue of shares) and likely reasons/effects (e.g. new investment - therefore possibly more profit in the
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P5 - Explain how and why groups of customers are targeted for selected products In this task I will be explaining how and why a group of customers are targeted for selected products. A customer is A consumer is A buyer is The difference between them is Businesses segment customers in a variety of different ways including Businesses also use systems to identify and reach their target groups. The two main systems they use are ACORN is MOSAIC is I will now explain how and why groups
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sports activity. [SM2‚ SM3‚ CT2‚ CT5‚ CT6‚ RL4‚ RL6] To achieve a distinction grade the evidence must show that‚ in addition to the pass and merit criteria‚ the learner is able to: D1 analyse the effects of energy balance on sports performance D2 justify the two-week diet plan for a selected sports performer for a selected sports activity. PLTS: This summary references where applicable‚ in the square brackets‚ the
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Empowering Individuals An individual can be empowered if everything that needs to be done for their care is explained for them‚ and they are asked if they understand and are aware of what they need. This gives them control of the service and empowers them in the decisions being made‚ so that no one takes over on their behalf – even in their best interests. The person has to make the choice themselves and if they have all the facts presented to them then they will do. Individuals have a choice and
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Unit 4- Development through the life stages Task 3 P4 & M2 P5 & M3 P4 & M2 Because people don’t always age in the same way as others there are different possibilities of what may occur during ageing‚ some people may develop serious problems in their fifty’s while others may not develop any problems until they’re in their nineties. Physical changes The menopause occurs when the hormone levels oestrogen and progesterone in a woman falls and the body stops producing eggs‚ once this starts
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P5 & M2 In this assignment I am going to describe the influence of two contrasting economic environments on business activities within Boots. I will then compare the challenges to Boots business activities in two different economic environments. Economy is the wealth and resources of a country that is used to produce and consume goods. What makes an economy strong? The output makes an economy strong output is the ability for an economy to produce goods and services to sell. These then create
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D1: Evaluate the impact of a selected business’s ethical behaviour on stakeholders and the business. D1:0 Introduction In this report I will be explain and evaluating the impact of the BP oil spill to their stakeholders. D1:1 BP oil spill The BP oil rig explosion was the second worst disaster in the U.S history‚ it resulted in the death of 11 employees and seriously injured 16 others‚ this resulted in one of the largest oil spills in the history of the world‚ this resulted in the Gulf
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Explain how and why different groups of customers are targeted for selected products at McDonalds (P5). • Describe segmentation • Explain demographics‚ Geographic’s‚ psychographics and why companies use these methods to segment the market effectively • Explain different methods used to segment markets e.g. ACORN‚ Mosaic • Explain the different target markets of McDonalds – identify 4 product ranges and describe in detail the target market for each product • Describe the different
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Name: Saliha D1: Business Accounting D1: You are required to justify actions a business might take when experiencing cash flow problems identified in Task 5 (M1). Cash flow shows the movement of cash in and out of the business in future. It is an estimate of the amount of money flow in and flow out of the business. There are some problems that are identified in the organisation of partnership. There are problem in cash flow forecast in the month of January‚ July and August and September
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ACCA Paper P5 Advanced Performance Management Class Notes June 2011 © The Accountancy College Ltd‚ January 2011 All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of The Accountancy College Ltd. 2 Contents PAGE INTRODUCTION TO THE PAPER 5 FORMULAE & TABLES PROVIDED IN THE EXAMINATION
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