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ACCA2011年6月份考試大綱(F5)(4)
隨著ACCA2010年12月份考試的結(jié)束，考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中，為幫助廣大考生迅速掌握考試要點(diǎn)，定位好備考重點(diǎn)，正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南，以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí)，并為每一部分的考點(diǎn)提供詳細(xì)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.
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