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2019年9月ACCA PM考綱變化情況

來源: 正保會(huì)計(jì)網(wǎng)校 編輯:正保會(huì)計(jì)網(wǎng)校 2019/05/24 16:39:54 字體:

    PM《業(yè)績(jī)管理》是APM的學(xué)習(xí)基礎(chǔ),也是對(duì)FA《管理會(huì)計(jì)》的進(jìn)一步延伸。它涵蓋了專業(yè)成本和管理會(huì)計(jì)、決策技巧、預(yù)算、標(biāo)準(zhǔn)成本法和差異分析與業(yè)績(jī)衡量和控制方面的內(nèi)容。自2019年9月開始,ACCA將開始使用新大綱,據(jù)悉在全新的大綱下,PM考試內(nèi)容將會(huì)發(fā)生以下變化:

    The main areas which have been added to the syllabus are summarized in the table below.

Section and subject area

Syllabus content

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.

(點(diǎn)擊這里可以>>完整版PM考綱內(nèi)容

   除此之外,正保會(huì)計(jì)網(wǎng)校也為準(zhǔn)備備考ACCA考試的小伙伴們solo好了ACCA全套的試題/考綱等學(xué)習(xí)資料,需要的同學(xué)們可以點(diǎn)擊下方按鈕免費(fèi)下載。如有任何疑問和不理解,歡迎點(diǎn)擊在線咨詢,或加入Q群:606759591,與眾多同學(xué)老師一起交流學(xué)習(xí)。

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