ACCA2011年6月份考试大纲(P5)(12)

　　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。

　　3.Divisional performance and transfer pricing issues

　　a)Describe,compute and evaluate performance measures relevant in a divisionalised organisation structure including ROI,RI and Economic value added(EVA).^[3]

　　b)Discuss the need for separate measures in respect of managerial and divisional performance.^[2]

　　c)Discuss the circumstances in which a transfer pricing policy may be needed and discuss the necessary criteria for its design.^[2]

　　d)Demonstrate and evaluate the use of alternative bases for transfer pricing.^[3]

　　e)Explain and demonstrate issues that require consideration when setting transfer prices in multinational companies.^[2]

　　4.Strategic performance measures in not-for-profit organisations

　　a)Highlight and discuss the potential for diversity in objectives depending on organisation type.^[3]

　　b)Discuss the need to achieve objectives with limited funds that may not be controllable.^[2]

　　c)Identify and discuss ways in which performance may be judged in not-for profit organisations.^[2]

　　d)Discuss the difficulties in measuring outputs when performance is not judged in terms of money or an easily quantifiable objective.^[2]

　　e)Discuss how the combination of politics and the desire to measure public sector performance may result in undesirable service outcomes.^[3]

　　f)Assess'value for money'service provision as a measure of performance in not-for-profit organisations and the public sector.^[3]

　　5.Non-financial performance indicators

　　a)Discuss the interaction of non-financial performance indicators with financial performance indicators.^[2]

　　b)Discuss the implications of the growing emphasis on non-financial performance indicators.^[3]

　　c)Discuss the significance of non-financial performance indicators in relation to employees.^[2]

　　d)Identify and discuss the significance of non-financial performance indicators in relation to product/service quality e.g.customer satisfaction reports,repeat business ratings,customer loyalty,access and availability.^[3]

　　e)Discuss the difficulties in interpreting data on qualitative issues.^[2]

　　f)Discuss the significance of brand awareness and company profile and their potential impact on business performance.^[3]