ACCA2011年6月份考试大纲(P5)(13)

　　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。

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

　　a)Discuss and evaluate the application of Japanese business practices and management accounting techniques,including:^[3]

　　i)Kaizen costing,

　　ii)Target costing,

　　iii)Just-in-time,and

　　iv)Total Quality Management.

　　b)Discriminate between quality,quality assurance,quality control and quality management.^[2]

　　c)Assess the relationship of quality management to the performance management strategy of an organisation.^[3]

　　d)Advise on the structure and benefits of quality management systems and quality certification.^[3]

　　e)Justify the need and assess the characteristics of quality in management information systems.^[3]

　　7.Performance measurement and strategic Human Resource Management issues

　　a)Explain how the effective recruitment,management and motivation of people is necessary for enabling strategic and operational success.^[3]

　　b)Discuss the judgemental and developmental roles of assessment and appraisal and their role in improving business performance.^[3]

　　c)Advise on the relationship of performance management to performance measurement(performance rating)and determine the implications of performance measurement to quality initiatives and process redesign.^[3]

　　8.Performance measurement and the reward systems

　　a)Explore the meaning and scope of reward systems.^[2]

　　b)Discuss and evaluate different methods of reward practices.^[2]

　　c)Explore the principles and difficulty of aligning reward practices with strategy.^[2]

　　d)Advise on the relationship of reward management to quality initiatives,process re-design and harnessing of e-business opportunities.^[3]

　　e)Assess the potential beneficial and adverse consequences of linking reward schemes to performance measurement,for example,how it can affect the risk appetite of employees.^[3]

　　9.Other behaviour aspects of performance measurement

　　a)Discuss the accountability issues that might arise from performance measurement systems.^[3]

　　b)Evaluate the ways in which performance measurements systems may send the wrong signals and result in undesirable business consequences.^[3]

　　c)Demonstrate how management style needs to be considered when designing an effective performance measurement system.^[3]