ACCA2011年6月份考试大纲(F5)(9)

　　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。

　　C BUDGETING

　　1.Objectives

　　a)Outline the objectives of a budgetary control system.^[2]

　　b)Explain how corporate and divisional objectives may differ and can be reconciled.^[2]

　　c)Identify and resolve conflicting objectives and explain implications.^[2]

　　2.Budgetary systems

　　a)Explain how budgetary systems fit within the performance hierarchy.^[2]

　　b)Select and explain appropriate budgetary systems for an organisation,including top-down,bottom-up,rolling, zero-base,activity-base,incremental and feed-forward control.

　　c)Describe the information used in budget systems and the sources of the information needed.^[2]

　　d)Explain the difficulties of changing a budgetary system.^[2]

　　e)Explain how budget systems can deal with uncertainty in the environment.^[2]

　　3.Types of Budget

　　a)Indicate the usefulness and problems with different budget types(zero-base,activity-based,incremental, master,functional and flexible).^[2]

　　b)Explain the difficulties of changing the type of budget used.^[2]

　　4.Quantitative analysis in budgeting

　　a)Analyse fixed and variable cost elements from total cost data using high/low and regression methods.^[2]

　　b)Explain the use of forecasting techniques,including time series,simple average growth models and estimates based on judgement and experience.Predict a future value from provided time series analysis data using both additive and proportional data.^[2]

　　c)Estimate the learning effect and apply the learning curve to a budgetary problem,including calculations on steady states.^[2]

　　d)Discuss the reservations with the learning curve.^[2]

　　e)Apply expected values and explain the problems and benefits.^[2]

　　f)Explain the benefits and dangers inherent in using spreadsheets in budgeting.^[1]

　　5.Behavioural aspects of budgeting

　　a)Identify the factors which influence behaviour.^[2]

　　b)Discuss the issues surrounding setting the difficulty level for a budget.^[2]

　　c)Explain the benefits and difficulties of the participation of employees in the negotiation of targets.^[2]

　　2011年ACCA考试辅导招生方案>>