ACCA2011年6月份考試大綱(P3)(16)

　　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。

　　NOTE OF SIGNIFICANT CHANGES TO STUDY GUIDE PAPER P3

　　RATIONALE FOR CHANGES:

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification,effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.

　　To meet regulatory requirements that management accounting,including forecasting budgeting,cost accounting and decision-making are included in the mandatory(non exempted)part of the ACCA syllabus,P3 has now been amended to include these areas as applicable in business analysis.In addition,as part of the periodic review of the ACCA Qualification syllabus,areas of overlap with P5 were identified which needed to be removed.

　　The main areas to be added or deleted from the syllabus from that date are shown in Tables 1 and 2 below:

　　Table 1-Additions to P3

Section and subject area	Syllabus content
A2-Environmental issues affecting the strategic position of an organisation	e)Evaluate methods of business forecasting used when quantitatively assessing the likely outcome of different business strategies
A3-Competitive forces affecting the organisation	d)Assess the contribution of the lifecycle model, the cycle of competition and associated costing implications to understanding competitive behaviour.
A5-The internal resources, capabilities and competences of an organisation	b)Discuss from a strategic perspective the continuing need for effective cost anagement and control systems within organisations
E3-E-business application: downstream supply chain management	e)Describe a process for establishing a pricing strategy for products and services that recognises both economic and non-economic factors
F2 Building the business case	a)- f)Whole section added including project costs and benefits planning, evaluation,delivery and realisation.
F4-Planning, monitoring and controlling projects	d)Formulate responses for dealing with project risks,issues slippage and changes. e)Discuss the role of benefits management and project gateways in project monitoring
F5-Concluding projects	a)- e)Re-assigned from areas from the old G3 syllabus area and new outcomes: b)Discuss the relative meaning and benefits of a post-impelmentation and post-project review. c)Discuss the meaning and value of benefits realisation. e)Apply 'lessons learned' to future business case validation and to capital allocation decisions.
G3-The role of cost and management accounting in strategic planning and decsion-making	a)Explain the role, advantages and possible limitations of a budgetary process. b)Explain the principles of standard costing, its role in variance analysis and suggest possible reasons for identified variances.[3] c)Evaluate strategic and operational decisions taking into account risk and uncertainty using decision trees.[3] d) Evaluate the following strategic options using marginal and relevant costing techniques.[3] (i) Make or buy decisions (ii) Accepting or declining  special contracts (iii)Closure or continuation decisions (iv)Effective use of scarce resources

　　The areas to be removed from the syllabus are shown in Table 2 below:

　　Table 2-Deletions to P3

Section where deletions arise	Subject areas where deletions are proposed
F,Quality Issues	ALL
I,People	2.Strategy and people: performance management
	3.Reward Management

　　In addition the following new books will be listed to support additional areas:

　　Primary texts:

　　Atrill,P,Mclaney,E,Management Accounting for Decision Makers,Prentice Hall,(2007)

　　Secondary texts:

　　Ward J and Daniel E,Benefits Management,Wiley(2006)