ACCA2011年6月份考試大綱(P5)(5)

　　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。

　　RATIONALE

　　The Advanced Performance Management syllabus further develops key aspects introduced in Paper F5,Performance Management,at the skills level and draws on aspects of the material covered from a more strategic and operational planning perspective in Paper P3,Business Analysis.

　　The syllabus introduces candidates to the strategic role of management accounting as a discipline for planning and controlling performance so that strategic objectives can be set,monitored and controlled.It also covers the impact of external factors on strategic management issues,such as macro economic,fiscal,market and environmental impacts on performance.From appreciating the strategic context of performance management and the impact of wider factors,the syllabus examines,at an operational level,the issues relating to performance measurement systems and their design.

　　The syllabus then moves from performance management systems and their design to the scope and application of high-level performance measurement techniques in a variety of contexts,including not-for-profit organisations and multi-national businesses.Having covered the strategic aspects of performance management and operational systems for the measurement and control of performance in a variety of contexts,candidates are then expected to synthesise this knowledge in the role of an advisor to senior management or independent clients on how to assess and control the performance of an entity,including the recognition of whether a business is facing difficulties or possibly failure.

　　Finally,the syllabus deals with current developments in performance management and with emerging issues as they might affect or influence the management of performance within organisations.