2020年-2021年ACCA考試大綱：PM業(yè)績管理

A Information, technologies and systems for organizational performance

This is a new syllabus area.

A1a, A1b, A1c – new learning outcomes

A1d – Was previously D3a

A1e – Was previously D3b

A2a-d – Was previously D2a-d

A3a – Was previously D1a

A3b – Was previously D1b and the verb

identify has been changed to discuss

A3c, A3d – new learning outcomes

B Specialist cost and management accounting techniques

Overall syllabus area has changed from A

to B and subject areas have been renumbered.

Learning outcomes are unchanged.

C Decision-making techniques

Overall syllabus area has changed from B to C and subject areas have been renumbered.

The following changes to learning outcomes have been applied:

C2e – The verb prepare has been changed to interpret.

C3c – The learning outcome has been updated to say ‘using both linear programming graphs and simultaneous equations as appropriate.

C6e – The verb draw has been changed to interpret.

D Budgeting and control

Overall syllabus area has changed from C to D and subject areas have been re-numbered. The following changes to learning outcomes have been applied:

Learning outcomes C2e and C2f under the previous syllabus have been removed.

E Performance measurement and control

Overall syllabus area has changed from D to E and subject areas have been renumbered.

The following changes to learning outcomes have been applied:

Learning outcomes D1a and D1b under the previous syllabus have been moved to A3.

Learning outcome D1c under the previous syllabus has been removed.

Learning outcomes D2a-D2d under the previous syllabus have been moved to

A2.

Learning outcome D2e under the previous syllabus has been removed.

Learning outcomes D3a and D3b under the previous syllabus have been moved to A1.

Learning outcome D7d under the previous syllabus has been removed.