隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　E PERFORMANCE MEASUREMENT AND CONTROL

　　1.The scope of performance measurement

　　a)Describe,calculate and interpret financial performance indicators(FPIs)for profitability,liquidity and risk in both manufacturing and service businesses.Suggest methods to improve these measures.^[2]

　　b)Describe,calculate and interpret non-financial performance indicators(NFPIs)and suggest method to improve the performance indicated.^[2]

　　c)Explain the causes and problems created by short-termism and financial manipulation of results and suggest methods to encourage a long term view.^[2]

　　d)Explain and interpret the Balanced Scorecard,and the Building Block model proposed by Fitzgerald and Moon.^[2]

　　e)Discuss the difficulties of target setting in qualitative areas.^[2]

　　2.Divisional performance and transfer pricing

　　a)Explain and illustrate the basis for setting a transfer price using variable cost,full cost and the principles behind allowing for intermediate markets.^[2]

　　b)Explain how transfer prices can distort the performance assessment of divisions and decisions made.^[2]

　　c)Explain the meaning of,and calculate,Return on Investment(ROI)and Residual Income(RI),and discuss their shortcomings.^[2]

　　d)Compare divisional performance and recognise the problems of doing so.^[2]

　　3.Performance analysis in not for profit organisations and the public sector

　　a)Comment on the problems of having non- quantifiable objectives in performance management.^[2]

　　b)Explain how performance could be measured in this sector.^[2]

　　c)Comment on the problems of having multiple objectives in this sector.^[2]

　　d)Outline Value for Money(VFM)as a public sector objective.^[2]

　　4.External considerations and behavioural aspects

　　a)Explain the need to allow for external considerations in performance management,including stakeholders,market conditions and allowance for competitors.^[2]

　　b)Suggest ways in which external considerations could be allowed for in performance management.^[2]

　　c)Interpret performance in the light of external considerations.^[2]

　　d)Identify and explain the behaviour aspects of performance management.^[2]

　　READING LIST

　　This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.

　　Additional examiner suggested reading:

　　C.Drury,Management and Cost Accounting(7^th edition),Thomson,2008

　　C.T.Horngren,A.Bhimani,S.M Datar and G.Foster,Management and Cost Accounting(4th Edition),FT Prentice-Hall.2008.

　　C.Emmanuel,D Otley,Accounting for Management Control,Chapman and Hall,ISBN 186152218

　　Further details on reading lists and Approved Learning Content can be found in the first few sections of this guide and on the following link.

　　2011年ACCA考試輔導招生方案>>