2011年6月特许公认会计师（ACCA）考试《F5业绩管理》大纲：AIM

®无忧考网整理了2011年6月份ACCA考试《F5业绩管理》大纲，该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　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.