ACCA2011年6月份考试大纲(F5)(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 Specialist cost and management accounting techniques

　　1.Activity-based costing

　　2.Target costing

　　3.Life-cycle costing

　　4.Throughput accounting

　　5.Environmental accounting

　　B Decision-making techniques

　　1.Relevant cost analysis

　　2.Cost volume analysis

　　3.Limiting factors

　　4.Pricing decisions

　　5.Make-or-buy and other short-term decisions

　　6.Dealing with risk and uncertainty in decision- making

　　C Budgeting

　　1.Objectives

　　2.Budgetary systems

　　3.Types of budget

　　4.Quantitative analysis in budgeting

　　5.Behavioural aspects of budgeting

　　D Standard costing and variances analysis

　　1.Budgeting and standard costing

　　2.Basic variances and operating statements

　　3.Mix and yield variances

　　4.Planning and operational variances

　　5.Behavioural aspects of standard costing

　　E Performance measurement and control

　　1.The scope of performance measurement

　　2.Divisional performance and transfer pricing

　　3.Performance analysis in not-for-profit organisations and the public sector

　　4.External considerations and behavioural aspects

　　APPROACH TO EXAMINING THE SYLLABUS

　　Paper F5,Performance Management,seeks to examine candidates'understanding of how to manage the performance of a business.

　　The paper builds on the knowledge acquired in Paper F2,Management Accounting,and prepares those candidates who choose to study Paper P5,Advanced Performance Management,at the Professional level.

　　The syllabus is assessed by a three-hour paper-based examination.

　　The examination will contain five compulsory 20-mark questions.There will be calculation and discursive elements to the paper with the balance being broadly in line with the pilot paper.The pilot paper contains questions from four of the five syllabus sections.Generally,the paper will seek to draw questions from as many of the syllabus sections as possible.

　　2011年ACCA考试辅导招生方案>>