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ACCA2011年6月份考試大綱(P5)(9)
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。
B EXTERNAL INFLUENCES ON ORGANISATIONAL PERFORMANCE
1.Changing business environment
a)Assess the continuing effectiveness of traditional management accounting techniques within a rapidly changing business environment.[3]
b)Evaluate how risk and uncertainty play an important role in long term strategic planning and decision-making that relies upon forecasts of exogenous variables.[3]
2.Impact of external factors on strategy and performance
a)Discuss the need to consider the environment in which an organisation is operating when assessing its performance,including:[2]
i)Political climate
ii)Market conditions
iii)Funding
b)Assess the impact of governmental regulations and policies on performance measurement techniques used and the performance levels achieved(for example,in the case of utility services and former state monopolies).[3]
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