ACCA2011年6月份考試大綱(F5)(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 Specialist cost and management accounting techniques

　　1.Activity-based costing

　　2.Target costing

　　3.Life-cycle costing

　　4.Throughput accounting

　　5.Environmental accounting

　　B Decision-making techniques

　　1.Relevant cost analysis

　　2.Cost volume analysis

　　3.Limiting factors

　　4.Pricing decisions

　　5.Make-or-buy and other short-term decisions

　　6.Dealing with risk and uncertainty in decision- making

　　C Budgeting

　　1.Objectives

　　2.Budgetary systems

　　3.Types of budget

　　4.Quantitative analysis in budgeting

　　5.Behavioural aspects of budgeting

　　D Standard costing and variances analysis

　　1.Budgeting and standard costing

　　2.Basic variances and operating statements

　　3.Mix and yield variances

　　4.Planning and operational variances

　　5.Behavioural aspects of standard costing

　　E Performance measurement and control

　　1.The scope of performance measurement

　　2.Divisional performance and transfer pricing

　　3.Performance analysis in not-for-profit organisations and the public sector

　　4.External considerations and behavioural aspects

　　APPROACH TO EXAMINING THE SYLLABUS

　　Paper F5,Performance Management,seeks to examine candidates'understanding of how to manage the performance of a business.

　　The paper builds on the knowledge acquired in Paper F2,Management Accounting,and prepares those candidates who choose to study Paper P5,Advanced Performance Management,at the Professional level.

　　The syllabus is assessed by a three-hour paper-based examination.

　　The examination will contain five compulsory 20-mark questions.There will be calculation and discursive elements to the paper with the balance being broadly in line with the pilot paper.The pilot paper contains questions from four of the five syllabus sections.Generally,the paper will seek to draw questions from as many of the syllabus sections as possible.

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