ACCA2011年6月份考试大纲(P5)(15)

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　　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。

　　F.CURRENT DEVELOPMENTS AND EMERGING ISSUES IN PERFORMANCE MANAGEMENT

　　1.Current developments in management accounting techniques

　　a)Discuss the ways through which management accounting practitioners are made aware of new techniques and how they evaluate them.^[3]

　　b)Discuss,evaluate and apply environmental management accounting.^[3]

　　c)Discuss the use of benchmarking in public sector performance(league tables)and its effects on operational and strategic management and client behaviour.^[3]

　　d)Discuss the issues surrounding the use of targets in public sector organisations.^[3]

　　2.Current issues and trends in performance management

　　a)Assess the changing role of the management accountant in today's business environment as outlined by Burns and Scapens.^[3]

　　b)Discuss contemporary issues in performance management.^[2]

　　c)Discuss how changing organisation's structure,culture and strategy will influence the adoption of new performance measurement methods and techniques.^[3]

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