ACCA2011年6月份考試大綱(P5)(11)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進入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，定位好備考重點，正保會計網(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提供詳細的信息。

　　D STRATEGIC PERFORMANCE MEASUREMENT

　　1. Performance hierarchy

　　a)Discuss how the purpose,structure and content of a mission statement impacts on business performance.^[2]

　　b)Discuss the ways in which high-level corporate performance objectives are developed.^[2]

　　c)Identify strategic objectives and discuss how they may be incorporated into the business plan.^[2]

　　d)Discuss how strategic objectives are cascaded down the organisation via the formulation of subsidiary performance objectives.^[2]

　　e)Discuss social and ethical obligations that should be considered in the pursuit of corporate performance objectives.^[2]

　　f)Explain the performance'planning gap'and evaluate alternative strategies to fill that gap.^[3]

　　g)Apply critical success factor analysis in developing performance metrics from business objectives.^[3]

　　h)Identify and discuss the characteristics of operational performance.^[2]

　　i)Discuss the relative significance of planning as against controlling activities at different levels in the performance hierarchy.^[3]

　　2. Strategic performance measures in private sector

　　a)Demonstrate why the primary objective of financial performance should be primarily concerned with the benefits to shareholders.^[2]

　　b)Justify the crucial objectives of survival and business growth.^[3]

　　c)Discuss the appropriateness of,and apply different measures of performance,including:^[3]

　　i)Return on Capital Employed(ROCE)

　　ii)Return on Investment(ROI)

　　iii)Earnings Per Share(EPS)

　　iv)Earnings Before Interest,Tax,Depreciation and Amortisation(EBITDA)

　　v)Residual Income(RI)

　　vi)Net Present value(NPV)

　　vii)Internal rate of return and modified internal Rate of Return(IRR,MIRR)

　　d)Discuss why indicators of liquidity and gearing need to considered in conjunction with profitability.^[3]

　　e)Compare and contrast short and long run financial performance and the resulting management issues.^[3]

　　f)Explore the traditional relationship between profits and share value with the long-term profit expectations of the stock market and recent financial performance of new technology companies.^[3]

　　g)Assess the relative financial performance of the organisation compared to appropriate benchmarks.^[3]

　　h)Discuss and apply Six Sigma measures of performance.^[2]