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。
DETAILED SYLLABUS
A Specialist cost and management accounting techniques
1.Activity-based costing
2.Target costing
3.Life-cycle costing
4.Throughput accounting
5.Environmental accounting
B Decision-making techniques
1.Relevant cost analysis
2.Cost volume analysis
3.Limiting factors
4.Pricing decisions
5.Make-or-buy and other short-term decisions
6.Dealing with risk and uncertainty in decision- making
C Budgeting
1.Objectives
2.Budgetary systems
3.Types of budget
4.Quantitative analysis in budgeting
5.Behavioural aspects of budgeting
D Standard costing and variances analysis
1.Budgeting and standard costing
2.Basic variances and operating statements
3.Mix and yield variances
4.Planning and operational variances
5.Behavioural aspects of standard costing
E Performance measurement and control
1.The scope of performance measurement
2.Divisional performance and transfer pricing
3.Performance analysis in not-for-profit organisations and the public sector
4.External considerations and behavioural aspects
DETAILED SYLLABUS
A Specialist cost and management accounting techniques
1.Activity-based costing
2.Target costing
3.Life-cycle costing
4.Throughput accounting
5.Environmental accounting
B Decision-making techniques
1.Relevant cost analysis
2.Cost volume analysis
3.Limiting factors
4.Pricing decisions
5.Make-or-buy and other short-term decisions
6.Dealing with risk and uncertainty in decision- making
C Budgeting
1.Objectives
2.Budgetary systems
3.Types of budget
4.Quantitative analysis in budgeting
5.Behavioural aspects of budgeting
D Standard costing and variances analysis
1.Budgeting and standard costing
2.Basic variances and operating statements
3.Mix and yield variances
4.Planning and operational variances
5.Behavioural aspects of standard costing
E Performance measurement and control
1.The scope of performance measurement
2.Divisional performance and transfer pricing
3.Performance analysis in not-for-profit organisations and the public sector
4.External considerations and behavioural aspects