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ACCA2011年6月份考試大綱(P5)(15)
隨著ACCA2010年12月份考試的結(jié)束，考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中，為幫助廣大考生迅速掌握考試要點(diǎn)，定位好備考重點(diǎn)，正保會計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、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(xué)習(xí)指南，以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí)，并為每一部分的考點(diǎn)提供詳細(xì)的信息。
F.CURRENT DEVELOPMENTS AND EMERGING ISSUES IN PERFORMANCE MANAGEMENT
1.Current developments in management accounting techniques
a)Discuss the ways through which management accounting practitioners are made aware of new techniques and how they evaluate them.[3]
b)Discuss,evaluate and apply environmental management accounting.[3]
c)Discuss the use of benchmarking in public sector performance(league tables)and its effects on operational and strategic management and client behaviour.[3]
d)Discuss the issues surrounding the use of targets in public sector organisations.[3]
2.Current issues and trends in performance management
a)Assess the changing role of the management accountant in today's business environment as outlined by Burns and Scapens.[3]
b)Discuss contemporary issues in performance management.[2]
c)Discuss how changing organisation's structure,culture and strategy will influence the adoption of new performance measurement methods and techniques.[3]
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