2011年6月特许公认会计师《F5业绩管理》考试大纲：DETAILED SYLLABUS

®考试网整理了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。

　　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