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2015ACCA F2 管理会计考试大纲

来源：高顿网校 2015-03-25

　　Management Accounting

　　（F2/FMA）

　　February 2014 to August

　　2015

　　This syllabus and study guide are designed to help

　　with teaching and learning and is intended to

　　provide detailed information on what could be

　　assessed in any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND

　　STUDY GUIDE

　　Relational diagram with other papers

　　This diagram shows direct and indirect links

　　between this examination and other examinations

　　which precede or follow it. Some examinations are

　　directly underpinned by others. These links are

　　shown as solid line arrows. The indirect links are

　　shown as dotted line arrows. The relational diagram

　　therefore indicates where learners are expected to

　　have underpinning knowledge and where it would

　　be useful to review previous learning before

　　undertaking study.

　　Overall aim of the syllabus

　　This explains briefly the overall objective of the

　　examination and indicates in the broadest sense the

　　capabilities to be developed within the examination.

　　Main capabilities

　　This syllabus’s aim is broken down into several

　　main capabilities which divide the syllabus and

　　study guide into discrete sections.

　　Relational diagram of main capabilities

　　This diagram illustrates the flows and links between

　　the main capabilities （sections） of the syllabus and

　　should be used as an aid to planning teaching and

　　learning in a structured way.

　　Syllabus rationale

　　This is a narrative explaining how the syllabus is

　　structured and how the main capabilities or sections

　　of the syllabus are linked. The rationale also

　　explains in further detail what the examination

　　intends to assess and how.

　　Detailed syllabus

　　This shows the breakdown of the main capabilities

　　（sections） of the syllabus into subject areas. This is

　　the blueprint for the detailed study guide.

　　Approach to examining the syllabus

　　This section briefly explains the structure of the

　　examination and how it is assessed.

　　Study Guide

　　This is the main document that students and

　　learning and content providers should use as the

　　basis of their studies, instruction and materials

　　respectively.

　　Examinations will be based on the detail of the

　　study guide which comprehensively identifies what

　　could be assessed within any examination session.

　　The study guide is a precise reflection and

　　breakdown of the syllabus. It is divided into sections

　　based on the main capabilities identified in the

　　syllabus. These sections are divided into subject

　　areas which relate to the sub-capabilities included

　　in the detailed syllabus. Subject areas are broken

　　down into sub-headings which describe the detailed

　　outcomes that could be assessed in examinations.

　　These outcomes indicate what exams may require

　　students to demonstrate, and the broad intellectual

　　level at which these may need to be demonstrated

　　（*see intellectual levels below）。

　　LEVEL OF ASSESSMENTS – INTELLECTUAL

　　DEMAND

　　ACCA qualifications are designed to progressively

　　broaden and deepen the knowledge and skills

　　demonstrated by the student at a range of levels

　　through each qualification.

　　Throughout, the study guides assess both

　　knowledge and skills. Therefore a clear distinction is

　　drawn, within each subject area, between assessing

　　knowledge and skills and in assessing their

　　application within an accounting or business

　　context. The assessment of knowledge is denoted by

　　a superscriptK and the assessment of skills is

　　denoted by the superscriptS.

　　VALUE OF ASSESSMENTS – GUIDED LEARNING

　　HOURS AND EDUCATION RECOGNITION

　　As a member of the International Federation of

　　Accountants, ACCA seeks to enhance the education

　　recognition of its qualification on both national and

　　international education frameworks, and with

　　educational authorities and partners globally. In

　　doing so, ACCA aims to ensure that its qualifications

　　are recognized and valued by governments,

　　regulatory authorities and employers across all

　　sectors. To this end, ACCA qualifications are

　　currently recognized on the education frameworks in

　　several countries. Please refer to your national

　　education framework regulator for further

　　information about recognition.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and

　　between modules and levels.

　　The Foundations examinations contain 100%

　　compulsory questions to encourage candidates to

　　study across the breadth of each syllabus.

　　All Foundations examinations are assessed by twohour

　　paper based and computer based

　　examinations.

　　The pass mark for all FIA examination papers is

　　50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything

　　contained within any study guide within any

　　examination session. This includes knowledge,

　　techniques, principles, theories, and concepts as

　　specified.

　　For specified financial accounting, audit and tax

　　papers, except where indicated otherwise, ACCA

　　will publish examinable documents once a year to

　　indicate exactly what regulations and legislation

　　could potentially be assessed within identified

　　examination sessions.

　　For this examination regulation issued or legislation

　　passed on or before 30th September 2013, will be

　　assessed from February 2014 to August 31st 2015.

　　Please refer to the examinable documents for the

　　paper （where relevant） for further information.

　　Regulation issued or legislation passed in

　　accordance with the above dates may be

　　examinable even if the effective date is in the future.

　　The term issued or passed relates to when

　　regulation or legislation has been formally approved.

　　The term effective relates to when regulation or

　　legislation must be applied to entity transactions

　　and business practices.

　　The study guide offers more detailed guidance on

　　the depth and level at which the examinable

　　documents will be examined. The study guide

　　should therefore be read in conjunction with the

　　examinable documents list.

　　Qualification structure

　　The qualification structure requires candidates who wish to gain the Diploma in Accounting and Business to pass

　　the F1/FAB, the F2/FMA and the F3/FFA examinations and successfully complete the Foundations in

　　Professionalism module.

　　Syllabus structure

　　The Foundations in Accountancy suite of

　　qualifications is designed so that a student can

　　progress through three discrete levels; Introductory

　　Certificate level, Intermediate Certificate level and

　　the Diploma level. Students are recommended to

　　enter Foundations in Accountancy at the level which

　　is most appropriate to their needs and abilities and

　　to take examinations in order, but this is not a

　　requirement.

　　F1/FAB F2/FMA F3/FFA FiP*

　　Diploma in

　　Accounting

　　and

　　Business

　　+ + + =

　　* Foundations in Professionalism

　　MA1

　　MA2

　　FMA

　　ACCA

　　FIA

　　Syllabus

　　AIM

　　To develop knowledge and understanding of

　　management accounting techniques to support

　　management in planning, controlling and monitoring

　　performance in a variety of business context

　　RATIONALE

　　The syllabus for Paper FMA/F2, Management

　　Accounting, introduces candidates to elements of

　　management accounting which are used to make

　　and support decisions.

　　The syllabus starts by introducing the nature, the

　　source and purpose of cost accounting and the

　　costing techniques used in business which are

　　essential for any management accountant .

　　The syllabus then looks at the preparation and use

　　of budgeting and standard costing and variance

　　analysis as essential tools for planning and

　　controlling business costs. The syllabus concludes

　　with an introduction to measuring and monitoring

　　the performance of an organisation

　　MAIN CAPABILITIES

　　On successful completion of this paper, candidates

　　should be able to:

　　A Explain the nature, source and purpose of

　　management information

　　B Explain and apply cost accounting techniques

　　C Prepare budgets for planning and control

　　D Compare actual costs with standard costs and

　　analyse any variances

　　E Explain and apply performance measurements

　　and monitor business performance.

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　The nature, source and purpose of management information （A）

　　Budgeting

　　（C）

　　Cost accounting

　　techniques

　　（B）

　　Performance

　　measurement

　　（E）

　　Standard costing

　　（D）

　　DETAILED SYLLABUS

　　A The nature, source and purpose of

　　management information

　　1. Accounting for management

　　2. Sources of data

　　3 Cost classification

　　4 Presenting information

　　B Cost accounting techniques.

　　1. Accounting for material, labour and overheads

　　2. Absorption and marginal costing

　　3. Cost accounting methods

　　4. Alternative cost accounting principles

　　C Budgeting

　　1. Nature and purpose of budgeting

　　2. Statistical techniques

　　3. Budget preparation

　　4. Flexible budgets

　　5 Capital budgeting and discounted cash flow

　　6 Budgetary control and reporting

　　7. Behavioural aspects of budgeting

　　D Standard costing

　　1 Standard costing system

　　2 Variance calculations and analysis

　　3 Reconciliation of budgeted and actual profit

　　E Performance measurement

　　1. Performance measurement - overview

　　2 Performance measurement - application

　　3 Cost reductions and value enhancement

　　4. Monitoring performance and reporting

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a two hour paper-based

　　or computer-based examination. Questions will

　　assess all parts of the syllabus and will test

　　knowledge and some comprehension or application

　　of this knowledge. The examination will consist of

　　two sections. Section A will contain 35 two mark

　　objective questions. Section B will contain 3 ten

　　mark multi-task questions each of which will

　　examine Budgeting, Standard costing and

　　Performance measurement sections of the syllabus.

　　Study Guide

　　A THE NATURE, SOURCE AND PURPOSE OF

　　MANAGEMENT INFORMATION

　　1. Accounting for management

　　a） Describe the purpose and role of cost and

　　management accounting within an

　　organisation.[k]

　　b） Compare and contrast financial accounting

　　with cost and management accounting.[k]

　　c） Outline the managerial processes of planning,

　　decision making and control.[k]

　　d） Explain the difference between strategic,

　　tactical and operational planning.[k]

　　e） Distinguish between data and information.[k]

　　f） Identify and explain the attributes of good

　　information.[k]

　　g） Explain the limitations of management

　　information in providing guidance for

　　managerial decision-making.[k]

　　2. Sources of data

　　a） Describe sources of information from within

　　and outside the organisation （including

　　government statistics, financial press,

　　professional or trade associations, quotations

　　and price list.[k]

　　b） Explain the uses and limitations of published

　　information/data （including information from

　　the internet） .[k]

　　c） Describe the impact of general economic

　　environment on costs/revenue.[k]

　　d） Explain sampling techniques （random,

　　systematic, stratified, multistage, cluster and

　　quota） .[k]

　　e） choose an appropriate sampling method in a

　　specific situation.[s]

　　（Note: Derivation of random samples will not

　　be examined）

　　3. Cost classification

　　a） Explain and illustrate production and nonproduction

　　costs.[k]

　　b） Describe the different elements of non

　　production costs- administrative, selling,

　　distribution and finance.[k]

　　c） Describe the different elements of production

　　cost- materials, labour and overheads.[k]

　　d） Explain the importance of the distinction

　　between production and non production costs

　　when valuing output and inventories.[k]

　　e） Explain and illustrate with examples

　　classifications used in the analysis of the

　　product/service costs including by function,

　　direct and indirect. fixed and variable, stepped

　　fixed and semi variable costs.[s].

　　f） Explain and illustrate the use of codes in

　　categorising transaction.[k]

　　g） Describe and illustrate, graphically, different

　　types of cost behaviour.[s]

　　h） Use high/low analysis to separate the fixed and

　　variable elements of total costs including

　　situations involving semi variable and stepped

　　fixed costs and changes in the variable cost per

　　unit.[s]

　　i） Explain the structure of linear functions and

　　equations.[s]

　　j） Explain and illustrate the concept of cost

　　objects, cost units and cost centres.[s].

　　k） Distinguish between cost, profit, investment and

　　revenue centres.[k].

　　l） Describe the differing needs for information of

　　cost, profit, investment and revenue centre

　　managers.[k]

　　4. Presenting information

　　a） Prepare written reports representing

　　management information in suitable formats

　　according to purpose.[s]

　　b） Present information using tables, charts and

　　graphs （bar charts, line graphs, pie charts

　　and scatter graphs） .[s].

　　c） Interpret information （including the above

　　tables, charts and graphs） presented in

　　management reports.[s]

　　B COST ACCOUNTING TECHNIQUES

　　1. Accounting for material, labour and overheads

　　a） Accounting for materials

　　（i） Describe the different procedures and

　　documents necessary for the ordering,

　　receiving and issuing of materials from

　　inventory.[k]

　　（ii） Describe the control procedures used to

　　monitor physical and ‘book’ inventory and

　　to minimise discrepancies and losses.[k].

　　（iii） Interpret the entries and balances in the

　　material inventory account.[s].

　　（iv） Identify, explain and calculate the costs of

　　ordering and holding inventory （including

　　buffer inventory）[s]

　　（v） Calculate and interpret optimal reorder

　　quantities.[s]

　　（vi） Calculate and interpret optimal reorder

　　quantities when discounts apply.[s].

　　（vii） Produce calculations to minimise inventory

　　costs when inventory is gradually

　　replenished.[s].

　　（viii） Describe and apply appropriate methods

　　for establishing reorder levels where

　　demand in the lead time is constant.[s]

　　（ix） Calculate the value of closing inventory and

　　material issues using LIFO, FIFO and

　　average methods.[s]

　　b） Accounting for labour

　　（i） Calculate direct and indirect costs of

　　labour.[s]

　　（ii） Explain the methods used to relate input

　　labour costs to work done.[k]

　　（iii） Prepare the journal and ledger entries to

　　record labour cost inputs and outputs.[s]

　　（iv） Describe different remuneration methods:

　　time-based systems, piecework systems

　　and individual and group incentive

　　schemes.[k]

　　（v） Calculate the level, and analyse the costs

　　and causes of labour turnover.[s]

　　（vi） Explain and calculate labour efficiency,

　　capacity and production volume ratios.[s]

　　（vii） Interpret the entries in the labour

　　account.[s]

　　c） Accounting for overheads

　　（i） Explain the different treatment of direct and

　　indirect expenses.[k]

　　（ii） Describe the procedures involved in

　　determining production overhead

　　absorption rates.[k]

　　（iii） Allocate and apportion production

　　overheads to cost centres using an

　　appropriate basis.[s]

　　（iv） Reapportion service cost centre costs to

　　production cost centres （including using the

　　reciprocal method where service cost

　　centres work for each other）[s]

　　（v） Select, apply and discuss appropriate bases

　　for absorption rates.[s]

　　（vi） Prepare journal and ledger entries for

　　manufacturing overheads incurred and

　　absorbed.[s]

　　（vii） Calculate and explain the under and over

　　absorption of overheads.[s]

　　2. Absorption and marginal costing

　　a） Explain the importance of, and apply, the

　　concept of contribution.[s]

　　b） Demonstrate and discuss the effect of

　　absorption and marginal costing on inventory

　　valuation and profit determination.[s]

　　c） Calculate profit or loss under absorption and

　　marginal costing.[s]

　　d） Reconcile the profits or losses calculated under

　　absorption and marginal costing.[s]

　　e） Describe the advantages and disadvantages of

　　absorption and marginal costing.[k]

　　3. Cost accounting methods

　　a） Job and batch costing:

　　（i） Describe the characteristics of job and

　　batch costing.[k]

　　（ii） Describe the situations where the use of job

　　or batch costing would be appropriate.[k]

　　（iii） Prepare cost records and accounts in job

　　and batch costing situations. [s]

　　（iv） Establish job and batch costs from given

　　information.[s]

　　b） Process costing

　　（i） Describe the characteristics of process

　　costing.[k]

　　（ii） Describe the situations where the use of

　　process costing would be appropriate.[s]

　　（iii） Explain the concepts of normal and

　　abnormal losses and abnormal gains.[k]

　　（iv） Calculate the cost per unit of process

　　outputs.[s]

　　（v） Prepare process accounts involving normal

　　and abnormal losses and abnormal gains.[s]

　　（vi） Calculate and explain the concept of

　　equivalent units.[s]

　　（vii） Apportion process costs between work

　　remaining in process and transfers out of a

　　process using the weighted average and

　　FIFO methods.[s]

　　（viii）Prepare process accounts in situations

　　where work remains incomplete.[s]

　　（ix） Prepare process accounts where losses and

　　gains are identified at different stages of the

　　process.[s]

　　（x） Distinguish between by-products and joint

　　products.[k]

　　（xi） Value by-products and joint products at the

　　point of separation.[s]

　　（xii） Prepare process accounts in situations

　　where by-products and/or joint products

　　occur. [s]

　　（Situations involving work-in-process and losses

　　in the same process are excluded）。

　　c） Service/operation costing

　　（i） Identify situations where the use of

　　service/operation costing is appropriate.[k]

　　（ii） Illustrate suitable unit cost measures that

　　may be used in different service/operation

　　situations.[s]

　　（iii） Carry out service cost analysis in simple

　　service industry situations.[s]

　　4 Alternative cost accounting

　　a） Explain activity based costing （ABC）， target

　　costing, life cycle costing and total quality

　　management （TQM） as alternative cost

　　management techniques.[k]

　　b） Differentiate ABC, Target costing and life cycle

　　costing from the traditional costing techniques

　　（note: calculations are not required） .[k]

　　C BUDGETING

　　1. Nature and purpose of budgeting

　　a） Explain why organisations use budgeting.[k]

　　b） Describe the planning and control cycle in an

　　organisation.[k]

　　c） Explain the administrative procedures used in

　　the budgeting process.[k]

　　d） Describe the stages in the budgeting

　　process （ including sources of relevant data,

　　planning and agreeing draft budgets and

　　purpose of forecasts and how they link to

　　budgeting）。[k]

　　2. Statistical techniques

　　a） Explain the advantages and disadvantages of

　　using high low method to estimate the fixed

　　and variable element of costing.[k].

　　b） Construct scatter diagrams and lines of best

　　fit.[s]

　　c） Analysis of cost data.

　　（i） Explain the concept of correlation

　　coefficient and coefficient of

　　determination.[k]

　　（ii） Calculate and interpret correlation

　　coefficient and coefficient of

　　determination.[s]

　　（iii） Establish a linear function using regression

　　analysis and interpret the results.[s]

　　d） Use linear regression coefficients to make

　　forecasts of costs and revenues.[s]

　　e） Adjust historical and forecast data for price

　　movements.[s]

　　f） Explain the advantages and disadvantages of

　　linear regression analysis.[k]

　　g） Describe the product life cycle and explain its

　　importance in forecasting.[k]

　　h） Explain the principles of time series analysis

　　（cyclical, trend, seasonal variation and

　　random elements） .[k]

　　i） Calculate moving averages.[s]

　　j） calculation of trend, including the use of

　　regression coefficients .[s]

　　k） Use trend and seasonal variation （additive

　　and multiplicative） to make budget

　　forecasts.[s]

　　l） Explain the advantages and disadvantages of

　　time series analysis[k]

　　m） Explain the purpose of index numbers [k]

　　n） Calculate simple index numbers for one or

　　more variables.[s]

　　o） Explain the role and features of a computer

　　spreadsheet system.[k]

　　p） Identify applications for computer

　　spreadsheets and their use in cost and

　　management accounting.[s]

　　3. Budget preparation

　　a） Explain the importance of principal budget

　　factor in constructing the budget’。[k]

　　b） Prepare sales budgets[s]

　　c） Prepare functional budgets （production, raw

　　materials usage and purchases, labour,

　　variable and fixed overheads） [s]

　　d） Prepare cash budgets[s]

　　e） Prepare master budgets （statement of profit or

　　loss and statement of financial position） [s]

　　f） Explain and illustrate ‘what if’ analysis and

　　scenario planning [s]

　　4. Flexible budgets

　　a） Explain the importance of flexible budgets in

　　control[k]

　　b） Explain the disadvantages of fixed budgets in

　　control[k]

　　c） Identify situations where fixed or flexible

　　budgetary control would be appropriate[s]

　　d） Flex a budget to a given level of volume[s]

　　5. Capital budgeting and discounted cash flows

　　a） Discuss the importance of capital investment

　　planning and control[k]

　　b） Define and distinguish between capital and

　　revenue expenditure[k]

　　c） Outline the issues to consider and the steps

　　involved in the preparation of a capital

　　expenditure budget[k]

　　d） Explain and illustrate the difference between

　　simple and compound interest, and between

　　nominal and effective interest rates[s]

　　e） Explain and illustrate compounding and

　　discounting[s]

　　f） Explain the distinction between cash flow and

　　profit and the relevance of cash flow to capital

　　investment appraisal[k]

　　g） Identify and evaluate relevant cash flows for

　　individual investment decisions.[s]

　　h） Explain and illustrate the net present value

　　（NPV） and internal rate of return （IRR）

　　methods of discounted cash flow[s]

　　i） Calculate present value using annuity and

　　perpetuity formulae[s]

　　j） Calculate NPV, IRR and payback （discounted

　　and non-discounted） [s]

　　k） Interpret the results of NPV, IRR and payback

　　calculations of investment viability[s]

　　6. Budgetary control and reporting

　　a） Calculate simple variances between flexed

　　budget, fixed budget and actual sales, costs

　　and profits[s]

　　b） Discuss the relative significance of variances[k]

　　c） Explain potential action to eliminate variances[k]

　　d） Define the concept of responsibility

　　accounting and its significance in control[k]

　　e） Explain the concept of controllable and

　　uncontrollable costs[k]

　　f） Prepare control reports suitable for presentation

　　to management. （to include recommendation of

　　appropriate control action [s]

　　7. Behavioural aspects of budgeting

　　a） Explain the importance of motivation in

　　performance management[k]

　　b） Identify factors in a budgetary planning and

　　control system that influence motivation[s]

　　c） Explain the impact of targets upon motivation[k]

　　d） Discuss managerial incentive schemes[k]

　　e） Discuss the advantages and disadvantages of a

　　participative approach to budgeting[k]

　　f） Explain top down, bottom up approaches to

　　budgeting[k]

　　D STANDARD COSTING

　　1. Standard costing systems

　　a） Explain the purpose and principles

　　of standard costing. [k]

　　b） Explain and illustrate the difference between

　　standard, marginal and absorption costing[k]

　　c） Establish the standard cost per unit under

　　absorption and marginal costing[s]

　　2 Variance calculations and analysis

　　a） Calculate sales price and volume variance.[s]

　　b） Calculate materials total, price and usage

　　variance.[s]

　　c） Calculate labour total, rate and efficiency

　　variance.[s]

　　d） Calculate variable overhead total, expenditure

　　and efficiency variance[s]

　　e） Calculate fixed overhead total, expenditure

　　and, where appropriate, volume, capacity and

　　efficiency variance.[s]

　　f） Interpret the variances.[s]

　　g） Explain factors to consider before investigating

　　variances, explain possible causes of the

　　variances and recommend control action.[s]

　　h） Explain the interrelationships between the

　　variances .[k]

　　i） Calculate actual or standard figures where the

　　variances are given.[k]

　　3 Reconciliation of budgeted and actual profit

　　a） Reconcile budgeted profit with actual profit

　　under standard absorption costing.[s]

　　b） Reconcile budgeted profit or contribution with

　　actual profit or contribution under standard

　　marginal costing.[s]

　　E PERFORMANCE MEASUREMENT

　　1. Performance measurement overview

　　a） Discuss the purpose of mission

　　statements and their role in performance

　　measurement[k]

　　b） Discuss the purpose of strategic and

　　operational and tactical objectives and their

　　role in performance measurement[k]

　　c） Discuss the impact of economic and market

　　conditions on performance measurement[k]

　　d） Explain the impact of government regulation on

　　performance measurement[k]

　　2 Performance measurement - application

　　a） Discuss and calculate measures of financial

　　performance （profitability, liquidity, activity

　　and gearing） and non financial measures[s]

　　b） Perspectives of the balanced scorecard

　　（i） discuss the advantages and limitations of

　　the balanced scorecard[k]

　　（ii） describe performance indicators for

　　financial success, customer satisfaction,

　　process efficiency and growth[k]

　　（iii） discuss critical success factors and key

　　performance indicators and their link to

　　objectives and mission statements[k]

　　（iv） establish critical success factors and key

　　performance indicators in a specific

　　situation[s]

　　c） Economy, efficiency and effectiveness

　　（i） explain the concepts of economy, efficiency

　　and effectiveness[k]

　　（ii） describe performance indicators for

　　economy, efficiency and effectiveness[k]

　　（iii） establish performance indicators for

　　economy, efficiency and effectiveness in a

　　specific situation[s]

　　（iv） discuss the meaning of each of the

　　efficiency, capacity and activity ratios[k]

　　（v） calculate the efficiency, capacity and

　　activity ratios in a specific situation[s]

　　d） Unit costs

　　（i） describe performance measures which

　　would be suitable in contract and process

　　costing environments[k]

　　e） Resource utilisation

　　（i） describe measures of performance

　　utilisation in service and manufacturing

　　environments[k]

　　（ii） establish measures of resource utilisation in

　　a specific situation[s]

　　f） Profitability

　　（i） calculate return on investment and residual

　　income[s]

　　（ii） explain the advantages and limitations of

　　return on investment and residual income[k]

　　g） Quality of service

　　（i） distinguish performance measurement

　　issues in service and manufacturing

　　industries[k]

　　（ii） describe performance measures appropriate

　　for service industries[k]

　　3. Cost reductions and value enhancement

　　a） Compare cost control and cost reduction[k]

　　b） Describe and evaluate cost reduction

　　methods[s]

　　c） Describe and evaluate value analysis[s]

　　4 Monitoring performance and reporting

　　a） Discuss the importance of non-financial

　　performance measures[k]

　　b） Discuss the relationship between short-term

　　and long-term performance[k]

　　c） Discuss the measurement of performance in

　　service industry situations[k]

　　d） Discuss the measurement of performance in

　　non-profit seeking and public sector

　　organisations[k]

　　e） Discuss measures that may be used to assess

　　managerial performance and the practical

　　problems involved[k]

　　f） Discuss the role of benchmarking in

　　performance measurement[k]

　　g） Produce reports highlighting key areas for

　　management attention and recommendations

　　for improvement[s]

　　SUMMARY OF CHANGES TO F2/FMA

　　ACCA periodically reviews its qualification

　　syllabuses so that they fully meet the needs of

　　stakeholders including employers, students,

　　regulatory and advisory bodies and learning

　　providers. These syllabus changes are effective from

　　February 2014 and thereafter will be updated on 1st

　　September each year, from September 2015

　　onwards.

　　F2/FMA is being restructured with effect from

　　February 2014, to introduce longer style questions.

　　The new examination will consist of two sections.

　　Section A will contain 35 two mark objective

　　questions. Section B will contain 3 ten mark multitask

　　questions each of which will examine

　　Budgeting, Standard costing and Performance

　　measurement sections of the syllabus

　　There are no other changes to the syllabus.

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