ACCA2011年6月份考試大綱(P5)(14)

　　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 EVALUATION AND CORPORATE FAILURE

　　1.Alternative views of performance measurement and management

　　a)Evaluate the ‘balanced scorecard’ approach as a way in which to improve the range and linkage between performance measures.^[3]

　　b)Evaluate the ‘performance pyramid’ as a way in which to link strategy,operations and performance.^[3]

　　c)Evaluate the work of Fitzgerald and Moon that considers performance measurement in business services using building blocks for dimensions,standards and rewards.^[3]

　　d)Discuss and apply the Performance Prism.^[2]

　　e)Discuss and evaluate the application of activity-based management.^[3]

　　f)Evaluate and apply the value-based management approaches to performance management.^[3]

　　2.Strategic performance issues in complex business structures

　　a)Evaluate the use and the application of strategic models in assessing the business performance of an entity,such as Ansoff,Boston Consulting Group and Porter.^[3]

　　b)Discuss the problems encountered in planning,controlling and measuring performance levels,e.g.productivity,profitability,quality and service levels,in complex business structures.^[3]

　　c)Discuss the impact on performance management of the use of business models involving strategic alliances,joint ventures and complex supply chain structures.^[3]

　　3.Predicting and preventing corporate failure

　　a)Assess the potential likelihood of corporate failure,utilising quantitative and qualitative performance measures.^[3]

　　b)Assess and critique quantitative and qualitative corporate failure prediction models.^[3]

　　c)Identify and discuss performance improvement strategies that may be adopted in order to prevent corporate failure.^[3]

　　d)Discuss how long-term survival necessitates consideration of life-cycle issues.^[3]

　　e)Identify and discuss operational changes to performance management systems required to implement the performance improvement strategies.^[3]

　　a)Assess the potential likelihood of corporate failure,utilising quantitative and qualitative performance measures.^[3]

　　b)Assess and critique quantitative and qualitative corporate failure prediction models.^[3]

　　c)Identify and discuss performance improvement strategies that may be adopted in order to prevent corporate failure.^[3]

　　d)Discuss how long-term survival necessitates consideration of life-cycle issues.^[3]

　　e)Identify and discuss operational changes to performance management systems required to implement the performance improvement strategies.^[3]