ACCA2011年6月份考试大纲(P5)(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。

　　D STRATEGIC PERFORMANCE MEASUREMENT

　　1. Performance hierarchy

　　a)Discuss how the purpose,structure and content of a mission statement impacts on business performance.^[2]

　　b)Discuss the ways in which high-level corporate performance objectives are developed.^[2]

　　c)Identify strategic objectives and discuss how they may be incorporated into the business plan.^[2]

　　d)Discuss how strategic objectives are cascaded down the organisation via the formulation of subsidiary performance objectives.^[2]

　　e)Discuss social and ethical obligations that should be considered in the pursuit of corporate performance objectives.^[2]

　　f)Explain the performance'planning gap'and evaluate alternative strategies to fill that gap.^[3]

　　g)Apply critical success factor analysis in developing performance metrics from business objectives.^[3]

　　h)Identify and discuss the characteristics of operational performance.^[2]

　　i)Discuss the relative significance of planning as against controlling activities at different levels in the performance hierarchy.^[3]

　　2. Strategic performance measures in private sector

　　a)Demonstrate why the primary objective of financial performance should be primarily concerned with the benefits to shareholders.^[2]

　　b)Justify the crucial objectives of survival and business growth.^[3]

　　c)Discuss the appropriateness of,and apply different measures of performance,including:^[3]

　　i)Return on Capital Employed(ROCE)

　　ii)Return on Investment(ROI)

　　iii)Earnings Per Share(EPS)

　　iv)Earnings Before Interest,Tax,Depreciation and Amortisation(EBITDA)

　　v)Residual Income(RI)

　　vi)Net Present value(NPV)

　　vii)Internal rate of return and modified internal Rate of Return(IRR,MIRR)

　　d)Discuss why indicators of liquidity and gearing need to considered in conjunction with profitability.^[3]

　　e)Compare and contrast short and long run financial performance and the resulting management issues.^[3]

　　f)Explore the traditional relationship between profits and share value with the long-term profit expectations of the stock market and recent financial performance of new technology companies.^[3]

　　g)Assess the relative financial performance of the organisation compared to appropriate benchmarks.^[3]

　　h)Discuss and apply Six Sigma measures of performance.^[2]