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2015ACCA F5业绩管理考试大纲

来源：高顿网校 2015-03-25

　　Performance Management

　　（F5）

　　December 2014 to June

　　2015

　　This syllabus and study guide is designed to help

　　with planning study and to provide detailed

　　information on what could be assessed in

　　any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND

　　STUDY GUIDE

　　Relational diagram of paper with other papers

　　This diagram shows direct and indirect links

　　between this paper and other papers preceding or

　　following it. Some papers are directly underpinned

　　by other papers such as Advanced Performance

　　Management by Performance Management. These

　　links are shown as solid line arrows. Other papers

　　only have indirect relationships with each other

　　such as links existing between the accounting and

　　auditing papers. The links between these are shown

　　as dotted line arrows. This diagram indicates where

　　you 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

　　paper and indicates in the broadest sense the

　　capabilities to be developed within the paper.

　　Main capabilities

　　This paper’s aim is broken down into several main

　　capabilities which divide the syllabus and study

　　guide into discrete sections.

　　Relational diagram of the 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 are linked.

　　The rationale also explains in further detail what the

　　examination intends to assess and why.

　　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, learning

　　and content providers should use as the basis of

　　their studies, instruction and materials.

　　Examinations will be based on the detail of the

　　study guide which comprehensively identifies what

　　could be assessed in 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 are described using verbs

　　indicating what exams may require students to

　　demonstrate, and the broad intellectual level at

　　which these may need to be demonstrated

　　（*see intellectual levels below）。

　　INTELLECTUAL LEVELS

　　The syllabus is designed to progressively broaden

　　and deepen the knowledge, skills and professional

　　values demonstrated by the student on their way

　　through the qualification.

　　The specific capabilities within the detailed

　　syllabuses and study guides are assessed at one of

　　three intellectual or cognitive levels:

　　LevelⅠ: Knowledge and comprehension

　　LevelⅡ: Application and analysis

　　LevelⅢ: Synthesis and evaluation

　　Very broadly, these intellectual levels relate to the

　　three cognitive levels at which the Knowledge

　　module, the Skills module and the Professional level

　　are assessed.

　　Each subject area in the detailed study guide

　　included in this document is given a 1, 2, or

　　3 superscript, denoting intellectual level, marked at

　　the end of each relevant line. This gives an

　　indication of the intellectual depth at which an area

　　could be assessed within the examination. However,

　　while level 1 broadly equates with the Knowledge

　　module, level 2 equates to the Skills module and

　　level 3 to the Professional level, some lower level

　　skills can continue to be assessed as the student

　　progresses through each module and level. This

　　reflects that at each stage of study there will be a

　　requirement to broaden, as well as deepen

　　capabilities. It is also possible that occasionally

　　some higher level capabilities may be assessed at

　　lower levels.

　　LEARNING HOURS AND EDUCATION

　　RECOGNITION

　　The ACCA qualification does not prescribe or

　　recommend any particular number of learning hours

　　for examinations because study and learning

　　patterns and styles vary greatly between people and

　　organisations. This also recognises the wide

　　diversity of personal, professional and educational

　　circumstances in which ACCA students find

　　themselves.

　　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.

　　Each syllabus contains between 23 and 35 main

　　subject area headings depending on the nature of

　　the subject and how these areas have been broken

　　down.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and

　　between modules and levels.

　　The Fundamentals level examinations contain

　　100% compulsory questions to encourage

　　candidates to study across the breadth of each

　　syllabus.

　　The Knowledge module is assessed by equivalent

　　two-hour paper based and computer based

　　examinations.

　　The Skills module examinations F5-F9 are all paper

　　based

　　three-hour papers containing a mix of objective and

　　longer type questions. The Corporate and

　　Business

　　Law （F4） paper is a two- hour computer based

　　objective test examination which is also

　　available as a paper based version from the

　　December 2014 examination session.

　　The Professional level papers are all three-hour

　　paper based examinations, all containing two

　　sections. Section A is compulsory, but there will be

　　some choice offered in Section B.

　　For all three hour examination papers, ACCA has

　　introduced 15 minutes reading and planning time.

　　This additional time is allowed at the beginning of

　　each three-hour examination to allow candidates to

　　read the questions and to begin planning their

　　answers before they start writing in their answer

　　books. This time should be used to ensure that all

　　the information and exam requirements are properly

　　read and understood.

　　During reading and planning time candidates may

　　only annotate their question paper. They may not

　　write anything in their answer booklets until told to

　　do so by the invigilator.

　　The Essentials module papers all have a Section A

　　containing a major case study question with all

　　requirements totalling 50 marks relating to this

　　case. Section B gives students a choice of two from

　　three 25 mark questions.

　　Section A of both the P4 and P5 Options papers

　　contain one 50 mark compulsory question, and

　　Section B will offer a choice of two from three

　　questions each worth 25 marks each.

　　Section A of each of the P6 and P7 Options papers

　　contains 60 compulsory marks from two questions;

　　question 1 attracting 35 marks, and question 2

　　attracting 25 marks. Section B of both these

　　Options papers will offer a choice of two from three

　　questions, with each question attracting 20 marks.

　　All Professional level exams contain four

　　professional marks.

　　The pass mark for all ACCA Qualification

　　examination papers is 50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything

　　contained within the study guide at any examination

　　session. This includes knowledge, techniques,

　　principles, theories, and concepts as specified.

　　For the financial accounting, audit and assurance,

　　law 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 paper based examinations regulation issued or

　　legislation passed on or before 31st August annually,

　　will be examinable from 1st September of the

　　following year to 31st August t of the year after that.

　　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 an 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.

　　Syllabus

　　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

　　MAIN CAPABILITIES

　　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 Identify and discuss performance

　　management information and measurement

　　systems and assess the performance of

　　an organisation from both a financial and nonfinancial

　　viewpoint, appreciating the problems

　　of controlling divisionalised businesses and

　　the importance of allowing for external

　　aspects

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　Decision-making

　　techniques （B）

　　Budgeting and control （C）

　　Performance

　　management and

　　control （D）

　　Specialist cost and

　　management accounting

　　techniques （A）

　　PM （F5）

　　APM （P5）

　　F2/FMA

　　BA （P3）

　　RATIONALE

　　The syllabus for Paper F5, Performance

　　Management, builds on the knowledge gained in

　　Paper F2, Management Accounting. and seek to

　　examine candidates’ understanding of how to

　　manage the performance of a business. It also

　　prepares candidates for more specialist capabilities

　　which are covered in P5 Advanced Performance

　　Management.

　　The syllabus begins by introducing more specialised

　　management accounting topics. There is some

　　knowledge assumed from Paper F2 – primarily

　　overhead treatments. The objective here is to

　　ensure candidates have a broader background in

　　management accounting techniques.

　　The syllabus then considers decision-making.

　　Candidates need to appreciate the problems

　　surrounding scarce resource, pricing and

　　make-or-buy decisions, and how this relates to the

　　assessment of performance. Risk and uncertainty

　　are a factor of real-life decisions and candidates

　　need to understand risk and be able to apply some

　　basic methods to help resolve the risks inherent in

　　decision-making.

　　Budgeting is an important aspect of many

　　accountants’ lives. The syllabus explores different

　　budgeting techniques and the problems inherent in

　　them. The behavioural aspects of budgeting are

　　important for accountants to understand, and the

　　syllabus includes consideration of the way

　　individuals react to a budget. The preparation of

　　fixed, flexible and incremental budgets is assumed

　　knowledge from F2.

　　Standard costing and variances are then built on.

　　All the variances examined in Paper F2 are

　　assumed knowledge in F5. Mix and yield variances,

　　and planning and operational variances are explored

　　here and the link is made to performance

　　management. It is important for accountants to be

　　able to interpret the numbers that they calculate

　　and ask what they mean in the context of

　　performance.

　　The syllabus concludes with performance

　　management systems, measurement and control.

　　This is a major area of the syllabus. Accountants

　　need to understand how a business should be

　　managed and controlled and how information

　　systems can be used to facilitate this. They should

　　appreciate the importance of both financial and

　　non-financial performance measures in

　　management. Accountants should also appreciate

　　the difficulties in assessing performance in

　　divisionalised businesses and the problems caused

　　by failing to consider external influences on

　　performance. This section leads directly to Paper

　　P5.

　　All of the subject areas covered in this syllabus

　　could be examined in either a public sector or

　　private sector context.

　　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 decisionmaking

　　C Budgeting and control

　　1 Budgetary systems

　　2. Types of budget

　　3. Quantitative analysis in budgeting

　　4 Standard costing

　　5 Material mix and yield variances

　　6 Sales mix and quantity variances

　　7. Planning and operational variances

　　8 Performance analysis and Behavioural aspects

　　D Performance measurement and control

　　1. Performance management information

　　systems

　　2. Sources of management information

　　3. Management reports

　　4. Performance analysis in private sector

　　organisations

　　5. Divisional performance and transfer pricing

　　6. Performance analysis in not-for-profit

　　organisations and the public sector

　　7. External considerations and behavioural

　　aspects

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a three-hour paperbased

　　examination.

　　All questions are compulsory. It will contain both

　　computational and discursive elements.

　　Some questions will adopt a scenario/case study

　　approach.

　　Section A of the exam comprises 20 multiple choice

　　questions of 2 marks each.

　　Section B of the exam comprises three 10 mark

　　questions and two 15 mark questions.

　　The two 15 mark questions will come from

　　decision making techniques, budgeting and control

　　and or performance measurement and control

　　areas of the syllabus. The section A questions and

　　the other questions in section B can cover any areas

　　of the syllabus.

　　Candidates are provided with a formulae sheet

　　Study Guide

　　A SPECIALIST COST AND MANAGEMENT

　　ACCOUNTING TECHNIQUES

　　1. Activity based costing

　　a） Identify appropriate cost drivers under ABC.[1]

　　b） Calculate costs per driver and per unit using

　　ABC.[2]

　　c） Compare ABC and traditional methods of

　　overhead absorption based on production

　　units, labour hours or machine hours.[2]

　　2. Target costing

　　a） Derive a target cost in manufacturing and

　　service industries.[2]

　　b） Explain the difficulties of using target costing in

　　service industries.[2]

　　c） Suggest how a target cost gap might be

　　closed.[2]

　　3. Life-cycle costing

　　a） Identify the costs involved at different stages of

　　the life-cycle.[2]

　　b） Derive a life cycle cost in manufacturing and

　　service industries.[2]

　　c） Identify the benefits of life cycle costing.[2]

　　4. Throughput accounting

　　a） Discuss and apply the theory of constraints.[2]

　　b） Calculate and interpret a throughput

　　accounting ratio （TPAR）。[2]

　　c） Suggest how a TPAR could be improved.[2]

　　d） Apply throughput accounting to a multi-product

　　decision-making problem.[2]

　　5. Environmental accounting

　　a） Discuss the issues business face in the

　　management of environmental costs.[1]

　　b） Describe the different methods a business may

　　use to account for its environmental costs.[1]

　　B DECISION-MAKING TECHNIQUES

　　1 Relevant cost analysis

　　a） Explain the concept of relevant costing.[2].

　　b） Identify and calculate relevant costs for a

　　specific decision situations from given data.[2]

　　c） Explain and apply the concept of opportunity

　　costs.[2]

　　2. Cost volume profit analysis

　　a） Explain the nature of CVP analysis.[2]

　　b） Calculate and interpret break even point and

　　margin of safety.[2]

　　c） Calculate the contribution to sales ratio, in

　　single and multi-product situations, and

　　demonstrate an understanding of its use.[2].

　　d） Calculate target profit or revenue in single and

　　multi-product situations, and demonstrate an

　　understanding of its use.[2]

　　e） Prepare break even charts and profit volume

　　charts and interpret the information contained

　　within each, including multi-product

　　situations.[2]

　　f） Discuss the limitations of CVP analysis for

　　planning and decision making.[2]

　　3. Limiting factors

　　a） Identify limiting factors in a scarce resource

　　situation and select an appropriate technique.[2]

　　b） Determine the optimal production plan where

　　an organisation is restricted by a single limiting

　　factor, including within the context of “make”

　　or “buy” decisions.[2].

　　c） Formulate and solve multiple scarce resource

　　problem both graphically and using

　　simultaneous equations as appropriate.[2]

　　d） Explain and calculate shadow prices （dual

　　prices） and discuss their implications on

　　decision-making and performance

　　management. [2]

　　e） Calculate slack and explain the implications of

　　the existence of slack for decision-making and

　　performance management.[2]

　　（Excluding simplex and sensitivity to changes

　　in objective functions）

　　4. Pricing decisions

　　a） Explain the factors that influence the pricing of

　　a product or service.[2]

　　b） Explain the price elasticity of demand.[1]

　　c） Derive and manipulate a straight line demand

　　equation. Derive an equation for the total cost

　　function（including volume-based discounts）。[2]

　　d） Calculate the optimum selling price and

　　quantity for an organisation, equating marginal

　　cost and marginal revenue[2]

　　e） Evaluate a decision to increase production and

　　sales levels, considering incremental costs,

　　incremental revenues and other factors.[2]

　　f） Determine prices and output levels for profit

　　maximisation using the demand based

　　approach to pricing （both tabular and algebraic

　　methods） .[1]

　　g） Explain different price strategies, including: [2]

　　i） All forms of cost-plus

　　ii） Skimming

　　iii） Penetration

　　iv） Complementary product

　　v） Product-line

　　vi） Volume discounting

　　vii） Discrimination

　　viii） Relevant cost

　　h） Calculate a price from a given strategy using

　　cost-plus and relevant cost.[2]

　　5. Make-or-buy and other short-term decisions

　　a） Explain the issues surrounding make vs. buy

　　and outsourcing decisions.[2]

　　b） Calculate and compare “make” costs with

　　“buy-in” costs.[2]

　　c） Compare in-house costs and outsource costs of

　　completing tasks and consider other issues

　　surrounding this decision.[2]

　　d） Apply relevant costing principles in situations

　　involving shut down, one-off contracts and the

　　further processing of joint products.[2]

　　6. Dealing with risk and uncertainty in decisionmaking

　　a） Suggest research techniques to reduce

　　uncertainty e.g. Focus groups, market

　　research.[2]

　　b） Explain the use of simulation, expected values

　　and sensitivity.[1]

　　c） Apply expected values and sensitivity to

　　decision-making problems.[2]

　　d） Apply the techniques of maximax, maximin,

　　and minimax regret to decision-making

　　problems including the production of profit

　　tables.[2]

　　e） Draw a decision tree and use it to solve a

　　multi-stage decision problem

　　f） Calculate the value of perfect and imperfect

　　information.

　　C BUDGETING AND CONTROL

　　1. Budgetary systems

　　a） Explain how budgetary systems fit within the

　　performance hierarchy.[2]

　　b） Select and explain appropriate budgetary

　　systems for an organisation, including topdown,

　　bottom-up, rolling, zero-base, activitybase,

　　incremental and feed-forward control.[2]

　　c） Describe the information used in budget

　　systems and the sources of the information

　　needed.[2]

　　d） Explain the difficulties of changing a budgetary

　　system.[2]

　　e） Explain how budget systems can deal with

　　uncertainty in the environment.[2]

　　2. Types of Budget

　　a） Prepare rolling budgets and activity

　　based budgets.[2]

　　b） Indicate the usefulness and problems with

　　different budget types （including fixed, flexible,

　　zero-based, activity- based, incremental,

　　rolling, top-down, bottom up, master,

　　functional）。[2]

　　c） Explain the difficulties of changing the type of

　　budget used.[2]

　　3. Quantitative analysis in budgeting

　　a） Analyse fixed and variable cost elements from

　　total cost data using high/low method.

　　b） Estimate the learning rate and learning effect[2]

　　c） Apply the learning curve to a budgetary

　　problem, including calculations on steady

　　states [2]

　　c） Discuss the reservations with the learning

　　curve.[2]

　　d） Apply expected values and explain the

　　problems and benefits.[2]

　　e） Explain the benefits and dangers inherent in

　　using spreadsheets in budgeting. [2]

　　4. Standard costing

　　a） Explain the use of standard costs.[2]

　　b） Outline the methods used to derive standard

　　costs and discuss the different types of cost

　　possible.[2]

　　c） Explain and illustrate the importance of flexing

　　budgets in performance management.[2]

　　d） Explain and apply the principle of

　　controllability in the performance management

　　system.[2]

　　5. Material mix and yield variances

　　a） Calculate, identify the cause of, and explain

　　material mix and yield variances.[2]

　　b） Explain the wider issues involved in changing

　　material mix e.g. cost, quality and performance

　　measurement issues.[2]

　　c） Identify and explain the relationship of the

　　material usage variance with the material mix

　　and yield variances.[2]

　　d） Suggest and justify alternative methods of

　　controlling production processes.[2]

　　6. Sales mix and quantity variances

　　a） Calculate, identify the cause of, and explain

　　sales mix and quantity variances.[2]

　　b） Identify and explain the relationship of the

　　sales volume variances with the sales mix and

　　quantity variances.[2]

　　7. Planning and operational variances

　　a） Calculate a revised budget.[2]

　　b） Identify and explain those factors that could

　　and could not be allowed to revise an original

　　budget.[2]

　　c） Calculate, identify the cause of and explain

　　planning and operational variances for:

　　i） sales, including market size and market

　　share;

　　ii） materials;

　　iii） labour, including the effect of the learning

　　curve.[2]

　　d） Explain and discuss the manipulation issues

　　involved in revising budgets.[2]

　　8. Performance analysis and behavioural aspects

　　a） Analyse and evaluate past performance using

　　the results of variance analysis.[2]

　　b） Use variance analysis to assess how future

　　performance of an organisation or business can

　　be improved.[2]

　　c） Identify the factors which influence

　　behaviour.[2]

　　d） Discuss the issues surrounding setting the

　　difficulty level for a budget.[2]

　　e） Discuss the effect that variances have on staff

　　motivation and action.[2]

　　f） Explain the benefits and difficulties of the

　　participation of employees in the negotiation of

　　targets.[2]

　　g） Describe the dysfunctional nature of some

　　variances in the modern environment of JIT

　　and TQM.[2]

　　h） Discuss the behavioural problems resulting

　　from using standard costs in rapidly changing

　　environments.[2]

　　D PERFORMANCE MEASUREMENT AND

　　CONTROL

　　1. Performance management information systems

　　a） Identify the accounting information

　　requirements and describe the different types

　　of information systems used for strategic

　　planning, management control and operational

　　control and decision-making. [2]

　　b） Define and identify the main characteristics of

　　transaction processing systems; management

　　information systems; executive information

　　systems; and enterprise resource planning

　　systems.[2]

　　c） Define and discuss the merits of, and potential

　　problems with, open and closed systems with

　　regard to the needs of performance

　　management. [2]

　　2. Sources of management information

　　a） Identify the principal internal and external

　　sources of management accounting

　　information. [2]

　　b） Demonstrate how these principal sources of

　　management information might be used for

　　control purposes. [2]

　　c） Identify and discuss the direct data capture

　　and process costs of management accounting

　　information. [2]

　　d） Identify and discuss the indirect costs of

　　producing information.[2]

　　e） Discuss the limitations of using externally

　　generated information.[2]

　　3. Management reports

　　a） Discuss the principal controls required in

　　generating and distributing internal

　　information.[2]

　　b） Discuss the procedures that may be necessary

　　to ensure security of highly confidential

　　information that is not for external

　　consumption.[2]

　　4. Performance analysis in private sector

　　organisations

　　a） Describe, calculate and interpret financial

　　performance indicators （FPIs） for profitability,

　　liquidity and risk in both manufacturing and

　　service businesses. Suggest methods to

　　improve these measures.[2]

　　b） Describe, calculate and interpret non-financial

　　performance indicators （NFPIs） and suggest

　　method to improve the performance

　　indicated.[2]

　　c） Analyse past performance and suggest ways for

　　improving financial and non-financial

　　performance.[2]

　　d） Explain the causes and problems created by

　　short-termism and financial manipulation of

　　results and suggest methods to

　　encourage a long term view.[2]

　　e） Explain and interpret the Balanced

　　Scorecard, and the Building Block model

　　proposed by Fitzgerald and Moon.[2]

　　f） Discuss the difficulties of target setting in

　　qualitative areas.[2]

　　5. Divisional performance and transfer pricing

　　a） Explain and illustrate the basis for setting a

　　transfer price using variable cost, full cost and

　　the principles behind allowing for intermediate

　　markets.[2]

　　b） Explain how transfer prices can distort the

　　performance assessment of divisions and

　　decisions made.[2]

　　c） Explain the meaning of, and calculate, Return

　　on Investment （ROI） and Residual Income （RI），

　　and discuss their shortcomings.[2]

　　d） Compare divisional performance and recognise

　　the problems of doing so.[2]

　　6. Performance analysis in not for profit

　　organisations and the public sector

　　a） Comment on the problems of having nonquantifiable

　　objectives in performance

　　management.[2]

　　b） Explain how performance could be measured

　　in this sector.[2]

　　c） Comment on the problems of having multiple

　　objectives in this sector.[2]

　　d） Outline Value for Money （VFM） as a public

　　sector objective.[1]

　　7. External considerations and behavioural

　　aspects

　　a） Explain the need to allow for external

　　considerations in performance management,

　　including stakeholders, market conditions and

　　allowance for competitors.[2]

　　b） Suggest ways in which external considerations

　　could be allowed for in performance

　　management.[2]

　　c） Interpret performance in the light of external

　　considerations.[2]

　　d） Identify and explain the behaviour aspects of

　　performance management [2]

　　SUMMARY OF CHANGES TO F5

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as

　　employers, students, regulatory and advisory bodies and learning providers.

　　There were no deletions but a few additions to clarify what was already assumed in the syllabus as detailed

　　below

　　Section and subject area Syllabus content

　　A4 Throughput accounting a） Discuss and apply the theory of constraints’

　　C3. Quantitative analysis in budgeting

　　b） Estimate the learning rate and learning effect[2]

　　C8 Performance analysis and behaviour aspects

　　a） Analyse and evaluate past performance using the

　　results of variance analysis.

　　b） Use variance analysis to assess how future

　　performance of an organisation or business can be

　　improved

　　D4 Performance analysis in private sector organisations c） Analyse past performance and suggest ways for

　　improving for improving financial and non-financial

　　performance.

　　Note that budgeting and standard costing are now

　　merged into one syllabus area- budgeting and control.

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