2016.09–2017.08acca-p5大纲变化说明.pdfVIP

ACCA P5 Advanced performance management 2016.09 – 2017.08 ACCA -P5 大纲变化说明 亲爱的P5 备考学员们: ACCA 每年8 月份会根据需要更新大纲要求，主要是会增加一些跟企业社会最新发展有关 的话题。也会删减一些稍微过时的话题，当然说“过时”不是很准确，删除的内容仍然很 重要，只是ACCA 为了减轻你的考试负担才做出调整，有些删除的话题也许安排到 F5 的 考试中，也许还会继续在P5 中考试。因此，“P5 不仅对于考生来讲容易神经错乱，考官也 经常神经错乱”。 下面是对上一年录制的网络课程中大纲删除的部分做的标注，对于新增加的部分做的说明。 东方立品会根据新增加的部分单独录制最新的视频课程。上一年录制的历年考题精讲依然 有效，所以大家在八步法做题时依然可以参考徐开金老师习题精讲。 1. Deleted syllabus content (1) Assess the use of strategic management accounting in the context of multinational companies. (former chapter 13 – 2.3) (2) Evaluate the impact to an organisation of a move beyond budgeting (former chapter 2 – 3) (3) Discuss the concept of business integration and the linkage between people, operations, strategy and technology. (former chapter 3 – 3.4) (4) Identify and discuss the required changes in management accounting systems as a consequence of empowering staff to manage sectors of a business. (former chapter 5 – 4.1) (5) Discuss how IT systems provide the opportunity for instant access to management accounting data throughout the organisation and their potential impact on business performance. (former chapter 3 – 6.5) (6) Assess how IT systems facilitate the remote input of management accounting data in an acceptable format by non-finance specialists. (former chapter 3 – 6.5) (7) Assess the continuing effectiveness of traditional management accounting techniques within a rapidly changing business environment. (former chapter 4 – 1) (8) 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). (former chapter 4 –