更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

2015年ACCA P3 商务分析考试大纲

来源：高顿网校 2015-03-25

　　Business Analysis （P3）

　　December 2014 and

　　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 apply relevant knowledge, skills, and exercise

　　professional judgement in assessing strategic

　　position, determining strategic choice, and

　　implementing strategic action through beneficial

　　business process and structural change;

　　coordinating knowledge systems and information

　　technology and by effectively managing processes,

　　projects, and people within financial and other

　　resource constraints.

　　MAIN CAPABILITIES

　　On successful completion of this paper, candidates

　　should be able to:

　　A Assess the strategic position of an organisation

　　B Evaluate the strategic choices available to an

　　organisation

　　C Discuss how an organisation might go about its

　　strategic implementation

　　D Evaluate and redesign business processes and

　　structures to implement and support the

　　organisation’s strategy taking account of

　　customer and other major stakeholder

　　requirements

　　E Integrate appropriate information technology

　　solutions to support the organisation’s strategy

　　F Advise on the principles of project management

　　to enable the implementation of aspects of the

　　organisation’s strategy with the twin objectives

　　of managing risk and ensuring benefits

　　realisation

　　G Analyse and evaluate the effectiveness of a

　　company’s strategy and the financial

　　consequences of implementing strategic

　　decisions

　　H Assess the role of leadership and people

　　management in formulating and implementing

　　business strategy.

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　AB （F1）

　　BA （P3）

　　PM （F5）

　　APM （P5）

　　FR （F7）

　　Strategic Position （A）

　　Strategic Choices （B）

　　Strategic Action （C）

　　Business

　　and

　　process

　　change （D）

　　Information

　　technology

　　（E）

　　Project

　　management

　　（F）

　　Financial

　　analysis

　　（G）

　　People （H）

　　position choices action

　　RATIONALE

　　The syllabus for Paper P3, Business Analysis, is

　　primarily concerned with two issues. The first is the

　　external forces （the behaviour of customers, the

　　initiatives of competitors, the emergence of new

　　laws and regulations） that shape the environment of

　　an organisation. The second is the internal

　　ambitions and concerns （desire for growth, the

　　design of processes, the competences of employees,

　　the financial resources） that exist within an

　　organisation. This syllabus looks at both of these

　　perspectives, from assessing strategic position and

　　choice to identifying and formulating strategy and

　　strategic action. It identifies opportunities for

　　beneficial change that involve people, finance and

　　information technology. It examines how these

　　opportunities may be implemented through the

　　appropriate management of programmes and

　　projects.

　　The syllabus begins with the assessment of strategic

　　position in the present and in the future using

　　relevant forecasting techniques, and is primarily

　　concerned with the impact of the external

　　environment on the business, its internal

　　capabilities and expectations and how the

　　organisation positions itself under these constraints.

　　It examines how factors such as culture, leadership

　　and stakeholder expectations shape organisational

　　purpose. Strategic choice is concerned with

　　decisions which have to be made about an

　　organisation’s future and the way in which it can

　　respond to the influences and pressures identified in

　　the assessment of its current and future strategic

　　position.

　　Strategic action concerns the implementation of

　　strategic choices and the transformation of these

　　choices into organisational action. Such action takes

　　place in day-to-day processes and organisational

　　relationships and these processes and relationships

　　need to be managed in line with the intended

　　strategy, involving the effective coordination of

　　information technology, people, finance and other

　　business resources.

　　Companies that undertake successful business

　　process redesign claim significant organisational

　　improvements. This simply reflects the fact that

　　many existing processes are less efficient than they

　　could be and that new technology makes it possible

　　to design more efficient processes. Strategic

　　planning and strategy implementation has to be

　　subject to financial benchmarks. Financial analysis

　　explicitly recognises this, reminding candidates of

　　the importance of focusing on the key management

　　accounting techniques that help to determine

　　strategic action and the financial ratios and

　　measures that may be used to assess the viability of

　　a strategy and to monitor and measure its success.

　　Throughout, the syllabus recognises that successful

　　strategic planning and implementation requires the

　　effective recruitment, leadership, organisation and

　　training and development of people.

　　DETAILED SYLLABUS

　　A Strategic position

　　1. The need for, and purpose of, strategic and

　　business analysis

　　2. Environmental issues affecting the strategic

　　position of, and future outlook for, an

　　organisation

　　3. Competitive forces affecting an organisation

　　4. Marketing and the value of goods and services

　　5. The internal resources, capabilities and

　　competences of an organisation

　　6. The expectations of stakeholders and the

　　influence of ethics and culture

　　B Strategic choices

　　1. The influence of corporate strategy on an

　　organisation

　　2. Alternative approaches to achieving

　　competitive advantage

　　3. Alternative directions and methods of

　　development

　　C Strategic action

　　1. Organising and enabling success

　　2. Managing strategic change

　　3. Understanding strategy development

　　D Business and process change

　　1. Business change

　　2. The role of process and process change

　　initiatives

　　3. Improving the processes of the organisation

　　4. Software solutions

　　E Information technology

　　1. Principles of information technology

　　2. Principles of e-business

　　3. E-business application: upstream supply chain

　　management

　　4. E-business application: downstream supply

　　chain management

　　5. E-business application: customer relationship

　　management

　　F Project management

　　1. The nature of projects

　　2. Building a business case

　　3. Managing and leading projects

　　4. Planning, monitoring and controlling projects

　　5. Concluding a project

　　G Financial Analysis

　　1. The link between strategy and finance

　　2. Finance decisions to formulate and support

　　business strategy

　　3. The role of cost and management accounting in

　　strategic planning and implementation

　　4. Financial implications of making strategic

　　choices and of implementing strategic actions

　　H People

　　1. Strategy and people: leadership

　　2. Strategy and people: job design

　　3. Strategy and people: staff development

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a three-hour paperbased

　　examination.

　　Section A

　　Section A contains one multi-part question based on

　　a case study scenario. This question is worth 50

　　marks.

　　Section B

　　Section B will consist of three discrete questions

　　each worth 25 marks. Candidates must answer two

　　questions from this section.

　　Total: 100 marks

　　Study Guide

　　A STRATEGIC POSITION

　　1. The need for, and purpose of, strategic and

　　business analysis

　　a） Recognise the fundamental nature and

　　vocabulary of strategy and strategic

　　decisions.[2]

　　b） Discuss how strategy may be formulated at

　　different levels （corporate, business level,

　　operational） of an organisation.[2]

　　c） Explore the Johnson, Scholes and Whittington

　　model for defining elements of strategic

　　management – the strategic position, strategic

　　choices and strategy into action.[3]

　　d） Analyse how strategic management is affected

　　by different organisational contexts.[3]

　　e） Compare three different strategy lenses

　　（Johnson, Scholes and Whittington） for viewing

　　and understanding strategy and strategic

　　management.[3]

　　f） Explore the scope of business analysis and its

　　relationship to strategy and strategic

　　management in the context of the relational

　　diagram of this syllabus.[3]

　　2. Environmental issues affecting the strategic

　　position of, and future outlook for, an

　　organisation

　　a） Assess the macro-environment of an

　　organisation using PESTEL.[3]

　　b） Highlight the external key drivers of change

　　likely to affect the structure of a sector or

　　market.[3]

　　c） Explore, using Porter’s Diamond, the influence

　　of national competitiveness on the strategic

　　position of an organisation.[2]

　　d） Prepare scenarios reflecting different

　　assumptions about the future environment of

　　an organisation.[3]

　　e） Evaluate methods of business forecasting used

　　when quantitatively assessing the likely

　　outcome of different business strategies.[3]

　　3. Competitive forces affecting an organisation

　　a） Discuss the significance of industry, sector and

　　convergence.[3]

　　b） Evaluate the sources of competition in an

　　industry or sector using Porter’s five forces

　　framework.[3]

　　c） Assess the contribution of the lifecycle model,

　　the cycle of competition and associated costing

　　implications to understanding competitive

　　behaviour.[3]

　　d） Analyse the influence of strategic groups and

　　market segmentation.[3]

　　e） Determine the opportunities and threats posed

　　by the environment of an organisation.[2]

　　4. Marketing and the value of goods and services

　　a） Analyse customers and markets[2]

　　b） Establish appropriate critical success factors

　　（CSF） and key performance indicators （KPI） for

　　products and services[2]

　　c） Explore the role of the value chain in creating

　　and sustaining competitive advantage.[2]

　　d） Advise on the role and influence of value

　　networks.[3]

　　e） Assess different approaches to benchmarking

　　an organisation’s performance.[3]

　　5. The internal resources, capabilities and

　　competences of an organisation

　　a） Discriminate between strategic capability,

　　threshold resources, threshold competences,

　　unique resources and core competences.[3]

　　b） Discuss from a strategic perspective, the

　　continuing need for effective cost management

　　and control systems within organisations.[3]

　　c） Discuss the capabilities required to sustain

　　competitive advantage.[2]

　　d） Explain the impact of new product, process,

　　and service developments and innovation in

　　supporting business strategy.[2]

　　e） Discuss the contribution of organisational

　　knowledge to the strategic capability of an

　　organisation.[2]

　　f） Determine the strengths and weaknesses of an

　　organisation and formulate an appropriate

　　SWOT analysis.[2]

　　6. The expectations of stakeholders and the

　　influence of ethics and culture

　　a） Advise on the implications of corporate

　　governance on organisational purpose and

　　strategy.[2]

　　b） Evaluate, through stakeholder mapping, the

　　relative influence of stakeholders on

　　organisational purpose and strategy.[3]

　　c） Assess ethical influences on organisational

　　purpose and strategy.[3]

　　d） Explore the scope of corporate social

　　responsibility.[3]

　　e） Assess the impact of culture on organisational

　　purpose and strategy.[3]

　　f） Prepare and evaluate a cultural web of an

　　organisation.[2]

　　g） Advise on how organisations can communicate

　　their core values and mission.[3]

　　h） Explain the role of integrated reporting in

　　communicating strategy and strategic

　　performance.[2]

　　B STRATEGIC CHOICES

　　1. The influence of corporate strategy on an

　　organisation

　　a） Explore the relationship between a corporate

　　parent and its business units.[2]

　　b） Assess the opportunities and potential

　　problems of pursuing different corporate

　　strategies of product/market diversification from

　　a national, international and global

　　perspective.[3]

　　c） Assess the opportunities and potential

　　problems of pursuing a corporate strategy of

　　international diversity, international scale

　　operations and globalisation.[3]

　　d） Discuss a range of ways that the corporate

　　parent can create and destroy organisational

　　value.[2]

　　e） Explain three corporate rationales for adding

　　value – portfolio managers, synergy managers

　　and parental developers.[3]

　　f） Explain and apply the following portfolio

　　models （the BCG growth/share matrix, public

　　sector matrix, the parenting matrix or Ashridge

　　Portfolio display） to assist corporate parents in

　　managing their business portfolios.[3]

　　2. Alternative approaches to achieving

　　competitive advantage

　　a） Evaluate, through the strategy clock, generic

　　strategy options available to an organisation.[3]

　　b） Advise on how price-based strategies,

　　differentiation and lock-in can help an

　　organisation sustain its competitive

　　advantage.[3]

　　c） Assess opportunities for improving

　　competitiveness through collaboration.[3]

　　3. Alternative directions and methods of

　　development

　　a） Determine generic development directions

　　（employing an adapted Ansoff matrix and a

　　TOWS matrix） available to an organisation.[2]

　　b） Assess how internal development, mergers,

　　acquisitions, strategic alliances and franchising

　　can be used as different methods of pursuing a

　　chosen strategic direction.[3]

　　c） Establish success criteria to assist in the choice

　　of a strategic direction and method （strategic

　　options）。[2]

　　d） Assess the suitability of different strategic

　　options to an organisation.[3]

　　e） Assess the feasibility of different strategic

　　options to an organisation.[3]

　　f） Establish the acceptability of strategic options

　　to an organisation through analysing risk and

　　return on investment.[3]

　　C STRATEGIC ACTION

　　1. Organising and enabling success

　　a） Advise on how the organisation can be

　　structured to deliver a selected strategy.[3]

　　b） Explore generic processes that take place

　　within the structure, with particular emphasis

　　on the planning process.[3]

　　c） Discuss how internal relationships can be

　　organised to deliver a selected strategy.[2]

　　d） Discuss how organisational structure and

　　external relationships （boundary-less

　　organisations; hollow, modular and virtual） and

　　strategic alliances （joint ventures, networks,

　　franchising, licensing） and the supporting

　　concepts of outsourcing, offshoring and shared

　　services, can be used to deliver a selected

　　strategy.[2]

　　e） Explore （through Mintzberg’s organisational

　　configurations） the design of structure,

　　processes and relationships.[3]

　　2. Managing strategic change

　　a） Explore different types of strategic change and

　　their implications.[2]

　　b） Determine and diagnose the organisational

　　context of change using Balogun and Hope

　　Hailey’s contextual features model and the

　　cultural web.[3]

　　c） Establish potential blockages and levers of

　　change.[2]

　　d） Advise on the style of leadership appropriate to

　　manage strategic change.[2]

　　3. Understanding strategy development

　　a） Discriminate between the concepts of intended

　　and emergent strategies.[3]

　　b） Explain how organisations attempt to put an

　　intended strategy into place.[2]

　　c） Highlight how emergent strategies appear from

　　within an organisation.[3]

　　d） Discuss how process redesign, and e-business

　　can contribute to emergent strategies.[2]

　　e） Assess the implications of strategic drift and

　　the demand for multiple processes of strategy

　　development.[3]

　　D BUSINESS AND PROCESS CHANGE

　　1. Business change

　　a） Explain that business change projects are

　　initiated to address strategic alignment.[2]

　　b） Apply the stages of the business change

　　lifecycle （alignment, definition, design,

　　implementation, realisation）。[3]

　　c） Assess the value of the four view （POPIT –

　　people, organisation, processes and

　　information technology） model to the

　　successful implementation of business

　　change [3]

　　2. The role of process and process change initiatives

　　a） Advise on how an organisation can reconsider

　　the design of its processes to deliver a selected

　　strategy.[3]

　　b） Appraise business process change initiatives

　　previously adopted by organisations.[3]

　　c） Establish an appropriate scope and focus for

　　business process change using Harmon’s

　　process-strategy matrix.[3]

　　d） Explore the commoditisation of business

　　processes.[3]

　　e） Advise on the implications of business process

　　outsourcing.[3]

　　f） Recommend a business process redesign

　　methodology for an organisation.[2]

　　3. Improving the processes of the organisation

　　a） Evaluate the effectiveness of current

　　organisational processes.[3]

　　b） Describe a range of process redesign

　　patterns.[2]

　　c） Establish possible redesign options for

　　improving the current processes of an

　　organisation.[2]

　　d） Assess the feasibility of possible redesign

　　options.[3]

　　e） Assess the relationship between process

　　redesign and strategy.[3]

　　4. Software solutions

　　a） Establish information system requirements

　　required by business users.[2]

　　b） Assess the advantages and disadvantages of

　　using a generic software solution to fulfil those

　　requirements.[2]

　　c） Establish a process for evaluating, selecting

　　and implementing a generic software

　　solution.[2]

　　d） Explore the relationship between generic

　　software solutions and business process

　　redesign.[2]

　　E INFORMATION TECHNOLOGY

　　1. Principles of information technology

　　a） Advise on the basic hardware and software

　　infrastructure required to support business

　　information systems[2].

　　b） Identify and analyze general information

　　technology controls and application controls

　　required for effective accounting information

　　systems[2].

　　c） Analyze the adequacy of general information

　　technology controls and application controls for

　　relevant application systems[3].

　　d） Evaluate controls over the safeguarding of

　　information technology assets to ensure the

　　organizational ability to meet business

　　objectives[3].

　　2. Principles of e-business

　　a） Discuss the meaning and scope of ebusiness.[

　　b） Advise on the reasons for the adoption of ebusiness

　　and recognise barriers to its

　　adoption.[3]

　　c） Evaluate how e-business changes the

　　relationships between organisations and their

　　customers.[3]

　　d） Discuss and evaluate the main business and

　　marketplace models for delivering e-business.[3]

　　3. E-business application: upstream supply chain

　　management

　　a） Analyse the main elements of both the push

　　and pull models of the supply chain.[2]

　　b） Discuss the relationship of the supply chain to

　　the value chain and the value network.[2]

　　c） Assess the potential application of information

　　technology to support and restructure the

　　supply chain.[3]

　　d） Advise on how external relationships with

　　suppliers and distributors can be structured to

　　deliver a restructured supply chain.[3]

　　e） Discuss the methods, benefits and risks of eprocurement.[

　　f） Assess different options and models for

　　implementing e-procurement.[2]

　　4. E-business application: downstream supply

　　chain management

　　a） Define the scope and media of e-marketing.[2]

　　b） Highlight how the media of e-marketing can be

　　used when developing an effective e-marketing

　　plan.[2]

　　c） Explore the characteristics of the media of emarketing

　　using the ‘6I’s of Interactivity,

　　Intelligence, Individualisation, Integration,

　　Industry structure and Independence of

　　location.[2]

　　d） Evaluate the effect of the media of e-marketing

　　on the traditional marketing mix of product,

　　promotion, price, place, people, processes and

　　physical evidence.[3]

　　e） Describe a process for establishing a pricing

　　strategy for products and services that

　　recognises both economic and non-economic

　　factors.[2]

　　f） Assess the importance of on-line branding in emarketing

　　and compare it with traditional

　　branding.[2]

　　5. E-business application: customer relationship

　　management

　　a） Define the meaning and scope of customer

　　relationship management.[2]

　　b） Explore different methods of acquiring

　　customers through exploiting electronic

　　media.[2]

　　c） Evaluate different buyer behaviour amongst online

　　customers.[3]

　　d） Recommend techniques for retaining

　　customers using electronic media.[2]

　　e） Recommend how electronic media may be

　　used to increase the activity and value of

　　established, retained customers.[2]

　　f） Discuss the scope of a representative software

　　package solution designed to support customer

　　relationship management.[2]

　　F PROJECT MANAGEMENT

　　1. The nature of projects

　　a） Determine the distinguishing features of

　　projects and the constraints they operate in.[2]

　　b） Discuss the implications of the triple constraint

　　of scope, time and cost.[2]

　　c） Discuss the relationship between organisational

　　strategy and project management.[2]

　　d） Identify and plan to manage risks. [2]

　　e） Advise on the structures and information that

　　have to be in place to successfully initiate a

　　project.[3]

　　f） Explain the relevance of projects to process redesign

　　and e-business systems development.[2]

　　2. Building the business case

　　a） Describe the structure and contents of a

　　business case document.[2]

　　b） Analyse, describe, assess and classify benefits

　　of a project investment.[3]

　　c） Analyse, describe, assess and classify the costs

　　of a project investment[3]

　　d） Evaluate the costs and benefits of a business

　　case using standard techniques

　　e） Establish responsibility for the delivery of

　　benefits[2]

　　f） Explain the role of a benefits realisation

　　plan[2]

　　3. Managing and leading projects

　　a） Discuss the organisation and implications of

　　project-based team structures.[2]

　　b） Establish the role and responsibilities of the

　　project manager and the project sponsor.[2]

　　c） Identify and describe typical problems

　　encountered by a project manager when

　　leading a project.[2]

　　d） Advise on how these typical problems might be

　　addressed and overcome.[3]

　　4. Planning, monitoring and controlling projects

　　a） Discuss the principles of a product breakdown

　　structure [2]

　　b） Assess the importance of developing a

　　project plan and discuss the work required to

　　produce this plan.[3]

　　c） Monitor the status of a project and identify

　　project risks, issues, slippage and changes.[2]

　　d） Formulate responses for dealing with project

　　risks, issues, slippage and changes.[2]

　　e） Discuss the role of benefits management and

　　project gateways in project monitoring.[2]

　　5. Concluding a project

　　a） Establish mechanisms for successfully

　　concluding a project.[2]

　　b） Discuss the relative meaning and benefits of a

　　post-implementation and a post-project

　　review.[2]

　　c） Discuss the meaning and value of benefits

　　realisation.[2]

　　d） Evaluate how project management software

　　may support the planning and monitoring of a

　　project.[3]

　　e） Apply 'lessons learned' to future business case

　　validation and to capital allocation decisions.[3]

　　G FINANCIAL ANALYSIS

　　1. The link between strategy and finance

　　a） Explain the relationship between strategy and

　　finance [3]

　　i） Managing for value

　　ii） Financial expectations of stakeholders

　　iii） Funding strategies

　　2. Finance decisions to formulate and support

　　business strategy

　　a） Determine the overall investment requirements

　　of the business.[2]

　　b） Evaluate alternative sources of finance for these

　　investments and their associated risks.[3]

　　c） Efficiently and effectively manage the current

　　and non-current assets of the business from a

　　finance and risk perspective.[2]

　　3. The role of cost and management accounting

　　in strategic planning and decision-making

　　a） Explain the role, advantages and possible

　　limitations of a budgetary process.[2]

　　b） Explain the principles of standard costing, its

　　role in variance analysis and suggest possible

　　reasons for identified variances.[3]

　　c） Evaluate strategic and operational decisions

　　taking into account risk and uncertainty using

　　decision trees.[3]

　　d） Evaluate the following strategic options using

　　marginal and relevant costing techniques.[3]

　　i） Make or buy decisions

　　ii） Accepting or declining special contracts

　　iii） Closure or continuation decisions

　　iv） Effective use of scarce resources

　　e） Evaluate the role and limitations of cost

　　accounting in strategy development and

　　implementation, specifically relating to:[2]

　　i） Direct and indirect costs in multi-product

　　contexts

　　ii） Overhead apportionment in full costing

　　iii） Activity based costing in planning and

　　control

　　4. Financial implications of making strategic

　　choices and of implementing strategic actions

　　a） Apply efficiency ratios to assess how efficiently

　　an organisation uses its current resources.[2]

　　b） Apply appropriate gearing ratios to assess the

　　risks associated with financing and investment

　　in the organisation.[2]

　　c） Apply appropriate liquidity ratios to assess the

　　organisation’s short-term commitments to

　　creditors and employees.[2]

　　d） Apply appropriate profitability ratios to assess

　　the viability of chosen strategies.[2]

　　e） Apply appropriate investment ratios to assist

　　investors and shareholders in evaluating

　　organisational performance and strategy.[2]

　　H PEOPLE

　　（Note that Section H of the syllabus is underpinned

　　directly by knowledge gained in F1, Accountant in

　　Business. Students are expected to be familiar with

　　the following Study Guide subject areas from that

　　syllabus: A1, A2, B1-B3, D1, and D4-D6）

　　1. Strategy and people: leadership

　　a） Explain the role of visionary leadership and

　　identify the key leadership traits effective in the

　　successful formulation and implementation of

　　strategy and change management.[3]

　　b） Apply and compare alternative classical and

　　modern theories of leadership in the effective

　　implementation of strategic objectives.[3]

　　2. Strategy and people: job design

　　a） Assess the contribution of four different

　　approaches to job design （scientific

　　management, job enrichment, Japanese

　　management and re-engineering）。[3]

　　b） Explain the human resource implications of

　　knowledge work and post-industrial job

　　design.[2]

　　c） Discuss the tensions and potential ethical

　　issues related to job design.[2]

　　d） Advise on the relationship of job design to

　　process re-design, project management and the

　　harnessing of e-business opportunities.[3]

　　3. Strategy and people: staff development

　　a） Discuss the emergence and scope of human

　　resource development, succession planning

　　and their relationship to the strategy of the

　　organisation.[2]

　　b） Advise and suggest different methods of

　　establishing human resource development.[3]

　　c） Advise on the contribution of competency

　　frameworks to human resource development.[3]

　　d） Discuss the meaning and contribution of

　　workplace learning, the learning organisation,

　　organisation learning and knowledge

　　management.[3]

　　SUMMARY OF CHANGES TO P3

　　ACCA annually reviews its qualification 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

　　December 2014 and thereafter will be updated with effect from 1st September each year, from September 2015

　　onwards.

　　The changes are introduced to the syllabus to reflect the latest business and educational developments affecting

　　this paper. These are summarised in the table below.

　　Summary of changes to P3 （Table）：

　　Section and subject area Syllabus content

　　Subject area A2 heading amended Environmental issues affecting the strategic

　　position of, and future outlook for, an organisation

　　A2b amended to add ‘external’ Highlight the external key drivers of change likelyt

　　to affect the structure of a sector or market

　　A5f Deleted Identify opportunities for managing the strategic

　　capability of an organisation

　　A6h） Added Explain the role of integrated reporting in

　　communicating strategy and strategic

　　performance

　　B1f） Amended to delete and add models Explain and apply the following portfolio models

　　（the BCG growth/share matrix, the public sector

　　portfolio matrix, the parenting matrix or Ashridge

　　Portfolio Display） to assist corporate parents in

　　managing their business portfolios

　　B2c） Deleted Explore how organisations can respond to

　　hypercompetitive conditions

　　C1d Amended Discuss how organisational structure and

　　external relationships （boundary-less

　　organisations; hollow, modular and virtual） and

　　strategic alliances （joint ventures, networks,

　　franchising, licensing） and the supporting

　　concepts of outsourcing, offshoring and shared

　　services, can be used to deliver a selected

　　strategy

　　C2e） and f） Deleted Specify organisational roles required to manage

　　strategic change

　　Discuss levers that can be employed to manage

　　strategic change

　　Section D heading amended and

　　New D1 Subject area added

　　D BUSINESS AND PROCESS CHANGE

　　1.Business change

　　a） Explain that business change projects are

　　initiated to address strategic alignment.[2]

　　b） Apply the stages of the business change

　　lifecycle （alignment, definition, design,

　　implementation and realisation）

　　c） Assess the value of the four view （POPIT –

　　people, organisation, processes and

　　information

　　technology） model to the successful

　　implementation of business change

　　New E1 Subject area added E INFORMATION TECHNOLOGY

　　1. Principles of information technology

　　a） Advise on the basic hardware and software

　　infrastructure required to support business

　　information systems

　　b） Identify and analyse general information

　　technology controls and application controls

　　required for effective accounting information

　　systems

　　c） Analyse the adequacy of general information

　　technology controls and application controls for

　　relevant application systems

　　d） Evaluate controls over the safeguarding of

　　information technology assets to ensure the

　　organizational ability to meet business

　　objectives

　　New E2e） and f） deleted e） Advise on the hardware and software

　　infrastructure required to support e-business.[3]

　　f） Advise on how the organisation can utilise

　　information technology to help it deliver a

　　selected strategy

　　Section H （Note added for clarification）（Note that Section H of the syllabus is

　　underpinned directly by knowledge gained in

　　F1, Accountant in Business. Students are

　　expected to be familiar with the following

　　Study Guide subject areas from that

　　syllabus: D1, and D4-D6）

　　高顿网校温馨提示：　通过ACCA考试实属不易，首先要有执着的精神，其次是不断勤奋的学习，高顿网校为大家提供ACCA题库免费做题，希望助大家一臂之力，查看详情》

ACCA网络课程	课程专业名称	讲师	试听
85%的人正在学习该课程	ACCA 全维度网课体验课程实景课堂与独立录制覆盖所有知识点，根据学习计划推进学习进度	高顿名师
70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

2015年6月ACCA考试常见问题解析

2015年6月ACCA备考辅导专题　　2014年ACCA考试真题和答案汇总

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。