ACCA2011年6月份考试大纲(P5)(4)

来源: www.accaglobal.com 编辑： 2011/01/17 17:00:35　字体：大小

　　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。

　　AIM

　　To apply relevant knowledge,skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

　　MAIN CAPABILITIES

　　On successful completion of this paper,candidates should be able to:

　　A Use strategic planning and control models to plan and monitor organisational performance

　　B Assess and identify relevant macro economic,fiscal and market factors and key external influences on organisational performance

　　C Identify and evaluate the design features of effective performance management information and monitoring systems

　　D Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance

　　E Advise clients and senior management on strategic business performance evaluation and on recognising vulnerability to corporate failure

　　F Identify and assess the impact of current developments in management accounting and performance management on measuring,evaluating and improving organisational performance