ACCA2011年6月份考试大纲(P5)(10)

　　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 PERFORMANCE MEASUREMENT SYSTEMS AND DESIGN

　　1.Performance management information systems

　　a)Identify the accounting information requirements and describe the different types of information systems used for strategic planning,management control and operational control and decision-making.^[2]

　　b)Discuss,with reference to performance management,ways in which the information requirements of a management structure are affected by the features of the structure.^[2]

　　c)Evaluate the compatibility of the objectives of management accounting and management accounting information.^[3]

　　d)Discuss the integration of management accounting information within an overall information system,for example the use of enterprise resource planning systems.^[2]

　　e)Evaluate whether the management information systems are lean and value of the information that they provide.^[3]

　　f)Define and discuss the merits of,and potential problems with,open and closed systems with regard to the needs of performance management.^[2]

　　g)Highlight the ways in which contingent(internal and external)factors influence management accounting and its design and use.^[3]

　　h)Advise how anticipated human behaviour will influence the design of a management accounting system.^[3]

　　i)Discuss the impact of responsibility accounting on information requirements.^[2]

　　2.Sources of management information

　　a)Identify and discuss the principal internal and external sources of management accounting information.^[2]

　　b)Demonstrate how these principal sources of management information might be used for control purposes.^[2]

　　c)Identify and discuss the direct data capture and process costs of management accounting information.^[2]

　　d)Identify and discuss the indirect costs of producing information.^[2]

　　e)Discuss the limitations of using externally generated information.^[2]

　　f)Demonstrate how the information might be used in planning and controlling activities e.g.benchmarking against similar activities.^[2]

　　g)Discuss those factors that need to be considered when determining the capacity and development potential of a system.^[2]

　　3.Recording and processing methods

　　a)Demonstrate how the type of business entity will influence the recording and processing methods.^[2]

　　b)Discuss how IT developments e.g.unified corporate databases and network technology may influence management accounting systems.^[2]

　　c)Discuss the difficulties associated with recording and processing data of a qualitative nature.^[2]

　　4.Management reports

　　a)Discuss the principal controls required in generating and distributing internal information.^[2]

　　b)Discuss the procedures that may be necessary to ensure security of highly confidential information that is not for external consumption.^[2]

　　c)Evaluate the output reports of an information system in the light of best practice and avoiding the problem of information overload.^[3]