ACCA2011年6月份考试大纲(P5)(6)

　　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。

　　DETAILED SYLLABUS

　　A.Strategic planning and control

　　1.Introduction to strategic management accounting

　　2.Performance management and control of the organisation

　　3.Changes in business structure and management accounting

　　4.Effect of Information Technology(IT)on strategic management accounting

　　5.Other environmental and ethical issues

　　B.External influences on organisational Performance

　　1.Changing business environment

　　2.Impact of external factors on strategy and performance

　　C.Performance measurement systems and design

　　1.Performance management information systems

　　2.Sources of management information

　　3.Recording and processing methods

　　4.Management reports

　　D.Strategic performance measurement

　　1.Performance hierarchy

　　2.Strategic performance measures in private sector

　　3.Divisional performance and transfer pricing issues

　　4.Strategic performance measures in not-for-profit organisations

　　5.Non- financial performance indictors

　　6.The role of quality in management information and performance measurement systems

　　7.Performance measurement and strategic human resource management issues

　　8.Performance measurement and the reward systems

　　9.Other behavioural aspects of performance measurement

　　E.Performance evaluation and corporate failure

　　1.Alternative views of performance measurement and management

　　2.Strategic performance issues in complex business structures

　　3.Predicting and preventing corporate failure

　　F.Current developments and emerging issues performance management

　　1.Current developments in management accounting techniques

　　2.Current issues and trends in performance management