ACCA2011年6月份考试大纲(P5)(5)

　　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。

　　RATIONALE

　　The Advanced Performance Management syllabus further develops key aspects introduced in Paper F5,Performance Management,at the skills level and draws on aspects of the material covered from a more strategic and operational planning perspective in Paper P3,Business Analysis.

　　The syllabus introduces candidates to the strategic role of management accounting as a discipline for planning and controlling performance so that strategic objectives can be set,monitored and controlled.It also covers the impact of external factors on strategic management issues,such as macro economic,fiscal,market and environmental impacts on performance.From appreciating the strategic context of performance management and the impact of wider factors,the syllabus examines,at an operational level,the issues relating to performance measurement systems and their design.

　　The syllabus then moves from performance management systems and their design to the scope and application of high-level performance measurement techniques in a variety of contexts,including not-for-profit organisations and multi-national businesses.Having covered the strategic aspects of performance management and operational systems for the measurement and control of performance in a variety of contexts,candidates are then expected to synthesise this knowledge in the role of an advisor to senior management or independent clients on how to assess and control the performance of an entity,including the recognition of whether a business is facing difficulties or possibly failure.

　　Finally,the syllabus deals with current developments in performance management and with emerging issues as they might affect or influence the management of performance within organisations.