ACCA2011年6月份考試大綱(P5)(4)

　　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(diǎn)提供詳細(xì)的信息。

　　

　　AIM

　　To apply relevant knowledge,skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

　　MAIN CAPABILITIES

　　On successful completion of this paper,candidates should be able to:

　　A Use strategic planning and control models to plan and monitor organisational performance

　　B Assess and identify relevant macro economic,fiscal and market factors and key external influences on organisational performance

　　C Identify and evaluate the design features of effective performance management information and monitoring systems

　　D Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance

　　E Advise clients and senior management on strategic business performance evaluation and on recognising vulnerability to corporate failure

　　F Identify and assess the impact of current developments in management accounting and performance management on measuring,evaluating and improving organisational performance