ACCA2011年6月份考試大綱(P5)(6)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網(wǎng)校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　DETAILED SYLLABUS

　　A.Strategic planning and control

　　1.Introduction to strategic management accounting

　　2.Performance management and control of the organisation

　　3.Changes in business structure and management accounting

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

　　5.Other environmental and ethical issues

　　B.External influences on organisational Performance

　　1.Changing business environment

　　2.Impact of external factors on strategy and performance

　　C.Performance measurement systems and design

　　1.Performance management information systems

　　2.Sources of management information

　　3.Recording and processing methods

　　4.Management reports

　　D.Strategic performance measurement

　　1.Performance hierarchy

　　2.Strategic performance measures in private sector

　　3.Divisional performance and transfer pricing issues

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

　　5.Non- financial performance indictors

　　6.The role of quality in management information and performance measurement systems

　　7.Performance measurement and strategic human resource management issues

　　8.Performance measurement and the reward systems

　　9.Other behavioural aspects of performance measurement

　　E.Performance evaluation and corporate failure

　　1.Alternative views of performance measurement and management

　　2.Strategic performance issues in complex business structures

　　3.Predicting and preventing corporate failure

　　F.Current developments and emerging issues performance management

　　1.Current developments in management accounting techniques

　　2.Current issues and trends in performance management