ACCA2011年6月份考试大纲(P5)(8)

　　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。

　　Study Guide

　　A STRATEGIC PLANNING AND CONTROL

　　1.Introduction to strategic management accounting

　　a)Explain the role of strategic performance management in strategic planning and control.^[2]

　　b)Discuss the role of corporate planning in clarifying corporate objectives,making strategic decisions and checking progress towards the objectives.^[2]

　　c)Compare planning and control between the strategic and operational levels within a business entity.^[2]

　　d)Assess the use of strategic management accounting in the context of multinational companies.^[3]

　　e)Discuss the scope for potential conflict between strategic business plans and short-term localised decisions.^[2]

　　f)Evaluate how SWOT analysis may assist in the performance management process.^[2]

　　g)Evaluate the methods of benchmarking performance.^[3]

　　2.Performance management and control of the organisation

　　a)Evaluate the strengths and weaknesses of alternative budgeting models and compare such techniques as fixed and flexible,rolling,activity based,zero based and incremental.^[3]

　　b)Assess how budgeting may differ in not-for-profit organisations from profit-seeking organisations.^[3]

　　c)Evaluate the impact to an organisation of a move beyond budgeting.^[3]

　　3.Changes in business structure and management accounting

　　a)Identify and discuss the particular information needs of organisations adopting a functional,divisional or network form and the implications for performance management.^[2]

　　b)Assess the influence of Business Process Re-engineering on systems development and improvements in organisational performance.^[3]

　　c)Discuss the concept of business integration and the linkage between people,operations,strategy and technology.^[2]

　　d)Identify and discuss the required changes in management accounting systems as a consequence of empowering staff to manage sectors of a business.^[2]

　　4.Effect of Information Technology(IT)on strategic management accounting

　　a)Assess the changing accounting needs of modern service orientated businesses compared with the needs of traditional manufacturing industry.^[3]

　　b)Discuss how IT systems provide the opportunity for instant access to management accounting data throughout the organisation and their potential impact on business performance.^[2]

　　c)Discuss how IT systems facilitate the remote input of management accounting data in an acceptable format by non-finance specialists.^[2]

　　d)Explain how information systems provide instant access to previously unavailable data that can be used for benchmarking and control purposes and help improve business performance.^[2]

　　e)Assess the need for businesses to continually refine and develop their management accounting and information systems if they are to maintain or improve their performance in an increasingly competitive and global market.^[3]

　　5.Other environmental and ethical issues

　　a)Discuss the ways in which stakeholder groups operate and how they effect an organisation and its strategy formulation and implementation.^[2]

　　b)Discuss the ethical issues that may impact on strategy formulation and business performance.^[3]

　　c)Discuss the ways in which stakeholder groups may influence business performance.^[2]