ACCA2011年6月份考试大纲(F5)(11)

　　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。

　　E PERFORMANCE MEASUREMENT AND CONTROL

　　1.The scope of performance measurement

　　a)Describe,calculate and interpret financial performance indicators(FPIs)for profitability,liquidity and risk in both manufacturing and service businesses.Suggest methods to improve these measures.^[2]

　　b)Describe,calculate and interpret non-financial performance indicators(NFPIs)and suggest method to improve the performance indicated.^[2]

　　c)Explain the causes and problems created by short-termism and financial manipulation of results and suggest methods to encourage a long term view.^[2]

　　d)Explain and interpret the Balanced Scorecard,and the Building Block model proposed by Fitzgerald and Moon.^[2]

　　e)Discuss the difficulties of target setting in qualitative areas.^[2]

　　2.Divisional performance and transfer pricing

　　a)Explain and illustrate the basis for setting a transfer price using variable cost,full cost and the principles behind allowing for intermediate markets.^[2]

　　b)Explain how transfer prices can distort the performance assessment of divisions and decisions made.^[2]

　　c)Explain the meaning of,and calculate,Return on Investment(ROI)and Residual Income(RI),and discuss their shortcomings.^[2]

　　d)Compare divisional performance and recognise the problems of doing so.^[2]

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

　　a)Comment on the problems of having non- quantifiable objectives in performance management.^[2]

　　b)Explain how performance could be measured in this sector.^[2]

　　c)Comment on the problems of having multiple objectives in this sector.^[2]

　　d)Outline Value for Money(VFM)as a public sector objective.^[2]

　　4.External considerations and behavioural aspects

　　a)Explain the need to allow for external considerations in performance management,including stakeholders,market conditions and allowance for competitors.^[2]

　　b)Suggest ways in which external considerations could be allowed for in performance management.^[2]

　　c)Interpret performance in the light of external considerations.^[2]

　　d)Identify and explain the behaviour aspects of performance management.^[2]

　　READING LIST

　　This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.

　　Additional examiner suggested reading:

　　C.Drury,Management and Cost Accounting(7^th edition),Thomson,2008

　　C.T.Horngren,A.Bhimani,S.M Datar and G.Foster,Management and Cost Accounting(4th Edition),FT Prentice-Hall.2008.

　　C.Emmanuel,D Otley,Accounting for Management Control,Chapman and Hall,ISBN 186152218

　　Further details on reading lists and Approved Learning Content can be found in the first few sections of this guide and on the following link.

　　

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