ACCA2011年6月份考試大綱(F5)(8)

　　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(huì)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。

　　B DECISION-MAKING TECHNIQUES

　　1.Relevant cost analysis

　　a)Explain the concept of relevant costing.^[2]

　　b)Identify and calculate relevant costs for a specific decision situations from given data.^[2]

　　c)Explain and apply the concept of opportunity costs.^[2]

　　2.Cost volume profit analysis

　　a)Explain the nature of CVP analysis.^[2]

　　b)Calculate and interpret break even point and margin of safety.^[2]

　　c)Calculate the contribution to sales ratio,in single and multi-product situations,and demonstrate an understanding of its use.^[2]

　　d)Calculate target profit or revenue in single and multi-product situations,and demonstrate an understanding of its use.^[2]

　　e)Prepare break even charts and profit volume charts and interpret the information contained within each,including multi-product situations.^[2]

　　f)Discuss the limitations of CVP analysis for planning and decision making.^[2]

　　3.Limiting factors

　　a)Identify limiting factors in a scarce resource situation and select an appropriate technique.^[2]

　　b)Determine the optimal production plan where an organisation is restricted by a single limiting factor,including within the context of"make"or"buy"decisions.^[2]

　　c)Formulate and solve multiple scarce resource problem both graphically and using simultaneous equations as appropriate.^[2]

　　d)Explain and calculate shadow prices(dual prices)and discuss their implications on decision-making and performance management.^[2]

　　e)Calculate slack and explain the implications of the existence of slack for decision-making and performance management.^[2]

　　(Excluding simplex and sensitivity to changes in objective functions)

　　4.Pricing decisions

　　a)Explain the factors that influence the pricing of a product or service.^[2]

　　b)Explain the price elasticity of demand.^[1]

　　c)Derive and manipulate a straight line demand equation.Derive an equation for the total cost function(including volume-based discounts).

　　d)Calculate the optimum selling price and quantity for an organisation,equating marginal cost and marginal revenue.^[2]

　　e)Evaluate a decision to increase production and sales levels,considering incremental costs,incremental revenues and other factors.^[2]

　　f)Determine prices and output levels for profit maximisation using the demand based approach to pricing(both tabular and algebraic methods).^[1]

　　g)Explain different price strategies,including:^[2]

　　i)All forms of cost-plus

　　ii)Skimming

　　iii)Penetration

　　iv)Complementary product

　　v)Product-line

　　vi)Volume discounting

　　vii)Discrimination

　　viii)Relevant cost

　　h)Calculate a price from a given strategy using cost-plus and relevant cost.^[2]

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

　　a)Explain the issues surrounding make vs.buy and outsourcing decisions.^[2]

　　b)Calculate and compare make"costs"with"buy-in"costs.^[2]

　　c)Compare in-house costs and outsource costs of completing tasks and consider other issues surrounding this decision.^[2]

　　d)Apply relevant costing principles in situations involving shut down,one-off contracts and the further processing of joint products.^[2]

　　6.Dealing with risk and uncertainty in decision-making

　　a)Suggest research techniques to reduce uncertainty e.g.Focus groups,market research.^[2]

　　b)Explain the use of simulation,expected values and sensitivity.^[1]

　　c)Apply expected values and sensitivity to decision-making problems.^[2]

　　d)Apply the techniques of maximax,maximin,and minimax regret to decision-making problems including the production of profit tables.^[2]

　　e)Draw a decision tree and use it to solve a multi-stage decision problem

　　f)Calculate the value of perfect information.

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