整理了2011年6月份ACCA考試《F5業(yè)績管理》大綱，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 develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning,decision-making,performance evaluation,and control
On successful completion of this paper,candidates should be able to:
A Explain and apply cost accounting techniques
B Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources，appreciating the risks and uncertainty inherent in business and controlling those risks
C Identify and apply appropriate budgeting techniques and methods for planning and control
D Use standard costing systems to measure and control business performance and to identify remedial action
E Assess the performance of a business from both a financial and non-financial viewpoint，appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.
AIM
To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning,decision-making,performance evaluation,and control
On successful completion of this paper,candidates should be able to:
A Explain and apply cost accounting techniques
B Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources，appreciating the risks and uncertainty inherent in business and controlling those risks
C Identify and apply appropriate budgeting techniques and methods for planning and control
D Use standard costing systems to measure and control business performance and to identify remedial action
E Assess the performance of a business from both a financial and non-financial viewpoint，appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.