ACCA2011年6月份考试大纲(P5)(17)

　　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。

　　NOTE OF SIGNIFICANT CHANGES TO P5

　　RATIONALE FOR CHANGES TO P5

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification,effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.

　　The changes made in P3 to meet regulatory requirements,had created some overlaps with P5 in areas of strategic management accounting.

　　The changes made to the P5 syllabus were therefore implemented to reduce the these overlaps and to improve the overall balance of content between the two papers.As a result,P5 now includes all quality and personnel related performance management issues which were previously covered in the P3 syllabus.

　　In addition to the above reasons,certain subject areas in the syllabus have been re-arranged and re-worded to make the syllabus clearer.Some additions have been made to update the syllabus and to ensure a better alignment with,and progression from F5.

　　The main changes to the syllabus are as shown in Tables 1 and 2 below:

　　Table 1-Additions to P5

Section where additions arise	Subject areas where additions are proposed
C1-management accounting and information system	e)Evaluate whether the management information systems are lean and value of the information that they provide.
C4-Recording and processing methods	b)Discuss how IT eg unified corporate databases and network technology may influence recording and processing systems
C5-Management reports	c)Evaluate the output reports of an information system in the light of best practice and avoiding the problem of information overload.
D6-The role of quality in management accounting	b)Discriminate between quality,quality assurance,quality control and quality management[3] c)Assess the relationship of quality management to the performance management strategy of an organisation[3] d)Advise on the structure and benefits of quality management systems and quality certification[3] e)Justify the need and assess the characteristics of quality in management information systems[3]
D7-Performance measurement and Strategic human resource management	a)Explain how the effective recruitment,management and motivation of people is necessary for enabling strategic and operational success[2] b)Discuss the judgemental and developmental roles of assessment and appraisal and their role in improving business performance[3] c)Advise on the relationship of performance management to performance measurement (performance rating)and determine the implications of performance measurement to quality initiatives and process redesign[3]
D8-Performance measurement and the reward system	Explore the meaning and scope of reward systems; Discuss and evaluate different methods of reward practices; Explore the principles and difficulty of aligning reward practices with strategy; Advise on the relationship of reward management to quality initiatives,process re-design and harnessing of e-business opportunities; Assess the potential beneficial and adverse consequences of linking reward schemes to performance measurement,for example,how it can affect the risk appetite of employees.
E2-strategic performance issues in complex business structures	c)Discuss the impact of the use of business models involving strategic alliances,joint ventures and complex supply chain structures on performance management.[3]
F1-Current developments in management accounting techniques	d)Discuss the use of benchmarking in public sector performance(league tables)and its effects on operational and strategic management and client behaviour. [3]
F2-Current issues and trends in PM	c)Discuss the issues surrounding the use of targets in public sector[3]

　　Table 2-Deletions to P5

Section where deletions arise	Subject areas where deletions are proposed
A2-Strategic planning and control	b)Evaluate pricing and other business strategies in order to monitor or improve competitive position and performance.
B1-Impact of world economic and market trends	a)Assess the impact and influence of external environmental factors on an organisation and its strategy.
C4-Recording and processing methods	b)Discuss how IT developments e.g.spreadsheets,accountancy software packages and electronic mail may influence recording and processing systems.