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ACCA2011年6月份考试大纲(P5)(14)

来源: www.accaglobal.com 编辑: 2011/01/17 18:15:55 字体:

  随着ACCA2010年12月份考试的结束,考生正式进入ACCA2011年6月份的考试备考当中,为帮助广大考生迅速掌握考试要点,定位好备考重点,正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨,将陆续公布2011年6月份ACCA考试大纲和学习指南,以飨考生!该大纲和学习指南旨在帮助考生规划学习,并为每一部分的考点提供详细的信息。

  E PERFORMANCE EVALUATION AND CORPORATE FAILURE

  1.Alternative views of performance measurement and management

  a)Evaluate the ‘balanced scorecard’ approach as a way in which to improve the range and linkage between performance measures.[3]

  b)Evaluate the ‘performance pyramid’ as a way in which to link strategy,operations and performance.[3]

  c)Evaluate the work of Fitzgerald and Moon that considers performance measurement in business services using building blocks for dimensions,standards and rewards.[3]

  d)Discuss and apply the Performance Prism.[2]

  e)Discuss and evaluate the application of activity-based management.[3]

  f)Evaluate and apply the value-based management approaches to performance management.[3]

  2.Strategic performance issues in complex business structures

  a)Evaluate the use and the application of strategic models in assessing the business performance of an entity,such as Ansoff,Boston Consulting Group and Porter.[3]

  b)Discuss the problems encountered in planning,controlling and measuring performance levels,e.g.productivity,profitability,quality and service levels,in complex business structures.[3]

  c)Discuss the impact on performance management of the use of business models involving strategic alliances,joint ventures and complex supply chain structures.[3]

  3.Predicting and preventing corporate failure

  a)Assess the potential likelihood of corporate failure,utilising quantitative and qualitative performance measures.[3]

  b)Assess and critique quantitative and qualitative corporate failure prediction models.[3]

  c)Identify and discuss performance improvement strategies that may be adopted in order to prevent corporate failure.[3]

  d)Discuss how long-term survival necessitates consideration of life-cycle issues.[3]

  e)Identify and discuss operational changes to performance management systems required to implement the performance improvement strategies.[3]

  a)Assess the potential likelihood of corporate failure,utilising quantitative and qualitative performance measures.[3]

  b)Assess and critique quantitative and qualitative corporate failure prediction models.[3]

  c)Identify and discuss performance improvement strategies that may be adopted in order to prevent corporate failure.[3]

  d)Discuss how long-term survival necessitates consideration of life-cycle issues.[3]

  e)Identify and discuss operational changes to performance management systems required to implement the performance improvement strategies.[3]

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  • 近10年A考汇总

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  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

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