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 P5 高级业绩管理考试大纲　

来源：高顿网校 2015-03-25

　　Advanced Performance

　　Management （P5）

　　December 2014 & 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 selecting and applying

　　strategic management accounting techniques in

　　different business contexts and to contribute to the

　　evaluation of the performance of an organisation

　　and its strategic development.

　　MAIN CAPABILITIES

　　On successful completion of this paper, candidates

　　should be able to:

　　On successful completion of this paper, candidates

　　should be able to:

　　A Use strategic planning and control models

　　to plan and monitor organisational performance

　　B Assess and identify relevant macro economic,

　　fiscal and market factors and key external

　　influences on organisational performance

　　C Identify and evaluate the design features of

　　effective performance management information

　　and monitoring systems

　　D Apply appropriate strategic performance

　　measurement techniques in evaluating and

　　improving organisational performance

　　E Advise clients and senior management on

　　strategic business performance evaluation and

　　on recognising vulnerability to corporate failure

　　F Identify and assess the impact of current

　　developments in management accounting and

　　performance management on measuring,

　　evaluating and improving organisational

　　performance

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　PM （F5）

　　APM （P5）

　　MA （F2）

　　BA （P3）

　　Strategic planning and control （A）

　　Performance

　　measurement

　　systems and design （C）

　　Strategic performance

　　measurement

　　（D）

　　Performance evaluation and corporate failure

　　（E）

　　Current developments and emerging issues in management accounting and

　　performance management

　　（F）

　　Economic, fiscal, market and environmental factors （B）

　　RATIONALE

　　The Advanced Performance Management syllabus

　　further develops key aspects introduced in Paper

　　F5, Performance Management, at the skills level

　　and draws on aspects of the material covered from a

　　more strategic and operational planning perspective

　　in Paper P3, Business Analysis.

　　The syllabus introduces candidates to the strategic

　　role of management accounting as a discipline for

　　planning and controlling performance so that

　　strategic objectives can be set, monitored and

　　controlled. It also covers the impact of external

　　factors on strategic management issues, such as

　　macro economic, fiscal, market and environmental

　　impacts on performance. From appreciating the

　　strategic context of performance management and

　　the impact of wider factors, the syllabus examines,

　　at an operational level, the issues relating to

　　performance measurement systems and their

　　design.

　　The syllabus then moves from performance

　　management systems and their design to the scope

　　and application of high-level performance

　　measurement techniques in a variety of contexts,

　　including not-for-profit organisations and multinational

　　businesses. Having covered the strategic

　　aspects of performance management and

　　operational systems for the measurement and

　　control of performance in a variety of contexts,

　　candidates are then expected to synthesise this

　　knowledge in the role of an advisor to senior

　　management or independent clients on how to

　　assess and control the performance of an entity,

　　including the recognition of whether a business is

　　facing difficulties or possibly failure.

　　Finally, the syllabus deals with current

　　developments in performance management and

　　with emerging issues as they might affect or

　　influence the management of performance within

　　organisations.

　　DETAILED SYLLABUS

　　A. Strategic planning and control

　　1. Introduction to strategic management

　　accounting

　　2. Performance management and control of the

　　organisation

　　3. Changes in business structure and

　　management accounting

　　4. Effect of Information Technology （IT） on

　　strategic management accounting

　　5. Other environmental and ethical issues

　　B. External influences on organisational

　　performance

　　1. Changing business environment

　　2. Impact of external factors on strategy and

　　performance

　　C. Performance measurement systems and design

　　1. Performance management information systems

　　2. Sources of management information

　　3. Recording and processing methods

　　4. Management reports

　　D. Strategic performance measurement

　　1. Performance hierarchy

　　2. Strategic performance measures in private

　　sector

　　3. Divisional performance and transfer pricing

　　issues

　　4. Strategic performance measures in not-forprofit

　　organisations

　　5. Non- financial performance indictors

　　6. The role of quality in management information

　　and performance measurement systems

　　7. Performance measurement and strategic

　　human resource management issues

　　8. Performance measurement and the reward

　　systems

　　9. Other behavioural aspects of performance

　　measurement

　　E. Performance evaluation and corporate failure

　　1. Alternative views of performance measurement

　　and management

　　2. Strategic performance issues in complex

　　business structures

　　3. Predicting and preventing corporate failure

　　F. Current developments and emerging issues

　　performance management

　　1. Current developments in management

　　accounting techniques

　　2. Current issues and trends in performance

　　management

　　APPROACH TO EXAMINING THE SYLLABUS

　　Paper P5 builds on paper F5, Performance

　　Management, and candidates are expected to have a

　　thorough understanding of the paper F5 syllabus. In

　　addition, candidates will also be required to apply

　　the principles and techniques covered in paper F2,

　　Management Accounting.

　　Paper P5 has a link with Paper P3, Business

　　Analysis, in the areas of strategic planning and

　　control and performance measurement

　　EXAMINATION STRUCTURE

　　The examination will be a three hour paper in two

　　sections:

　　Section A

　　Section A will contain one compulsory question

　　comprising of 50 marks

　　Section B

　　In section B candidates will be asked to answer two

　　from three questions comprising of 25 marks each

　　Total 100 marks

　　Study Guide

　　A STRATEGIC PLANNING AND CONTROL

　　1. Introduction to strategic management

　　accounting

　　a） Explain the role of strategic performance

　　management in strategic planning and control.

　　[2]

　　b） Discuss the role of corporate planning in

　　clarifying corporate objectives, making strategic

　　decisions and checking progress towards the

　　objectives. [2]

　　c） Compare planning and control between the

　　strategic and operational levels within a

　　business entity. [2]

　　d） Assess the use of strategic management

　　accounting in the context of multinational

　　companies. [3]

　　e） Discuss the scope for potential conflict

　　between strategic business plans and shortterm

　　localised decisions. [2]

　　f） Evaluate how SWOT analysis may assist in the

　　performance management process. [2]

　　g） Evaluate the methods of benchmarking

　　performance. [3]

　　2. Performance management and control of the

　　organisation

　　a） Evaluate the strengths and weaknesses of

　　alternative budgeting models and compare

　　such techniques as fixed and flexible, rolling,

　　activity based, zero based and incremental. [3]

　　b） Assess how budgeting may differ in not-forprofit

　　organisations from profit-seeking

　　organisations. [3]

　　c） Evaluate the impact to an organisation of a

　　move beyond budgeting [3]

　　3. Changes in business structure and

　　management accounting

　　a） Identify and discuss the particular information

　　needs of organisations adopting a functional,

　　divisional or network form and the implications

　　for performance management. [2]

　　b） Assess the influence of Business Process Reengineering

　　on systems development and

　　improvements in organisational performance. [3]

　　c） Discuss the concept of business integration and

　　the linkage between people, operations,

　　strategy and technology. [2]

　　d） Analyse the role that performance management

　　systems play in business integration using

　　models such as the value chain and

　　McKinsey’s 7S’s [3]

　　e） Identify and discuss the required changes in

　　management accounting systems as a

　　consequence of empowering staff to manage

　　sectors of a business. [3]

　　4. Effect of Information Technology （IT） on

　　strategic management accounting

　　a） Assess the changing accounting needs of

　　modern service orientated businesses

　　compared with the needs of traditional

　　manufacturing industry. [3]

　　b） Discuss how IT systems provide the

　　opportunity for instant access to management

　　accounting data throughout the organisation

　　and their potential impact on business

　　performance. [2]

　　c） Assess how IT systems facilitate the remote

　　input of management accounting data in an

　　acceptable format by non-finance specialists. [2]

　　d） Explain how information systems provide

　　instant access to previously unavailable data

　　that can be used for benchmarking and control

　　purposes and help improve business

　　performance （for example, through the use of

　　enterprise resource planning systems and data

　　warehouses）。 [2]

　　e） Assess the need for businesses to continually

　　refine and develop their management

　　accounting and information systems if they are

　　to maintain or improve their performance in an

　　increasingly competitive and global market. [3]

　　5. Other environmental and ethical issues

　　a） Discuss the ways in which stakeholder groups

　　operate and how they effect an organisation

　　and its strategy formulation and

　　implementation （e.g. using Mendelow’s

　　matrix）。 [2]

　　b） Discuss the ethical issues that may impact on

　　strategy formulation and business

　　performance. [3]

　　c） Discuss the ways in which stakeholder groups

　　may influence business performance. [2]

　　B EXTERNAL INFLUENCES ON

　　ORGANISATIONAL PERFORMANCE

　　1. Changing business environment

　　a） Assess the continuing effectiveness of

　　traditional management accounting techniques

　　within a rapidly changing business

　　environment. [3]

　　b） Assess the impact of the different risk appetites

　　of stakeholders on performance management [3]

　　c） Evaluate how risk and uncertainty play an

　　important role in long term strategic planning

　　and decision-making that relies upon forecasts

　　of exogenous variables.[3]

　　d） Apply different risk analysis techniques in

　　assessing business performance such as

　　maximin, maximax, minimax regret and

　　expected values.[3]

　　2. Impact of external factors on strategy and

　　performance

　　a） Discuss the need to consider the environment

　　in which an organisation is operating when

　　assessing its performance using models such

　　as PEST and Porter’s 5 forces, including

　　areas: [2]

　　i） Political climate

　　ii） Market conditions

　　iii） Funding

　　b） Assess the impact of governmental regulations

　　and policies on performance measurement

　　techniques used and the performance levels

　　achieved （for example, in the case of utility

　　services and former state monopolies）。 [3]

　　C PERFORMANCE MEASUREMENT SYSTEMS

　　AND DESIGN

　　1. Performance management information systems

　　a） Discuss, with reference to performance

　　management, ways in which the information

　　requirements of a management structure are

　　affected by the features of the structure. [2]

　　b） Evaluate the compatibility of the objectives of

　　management accounting and management

　　accounting information. [3]

　　c） Discuss the integration of management

　　accounting information within an overall

　　information system, for example the use of

　　enterprise resource planning systems. [2]

　　d） Evaluate whether the management information

　　systems are lean and value of the information

　　that they provide. [3]

　　e） Highlight the ways in which contingent

　　（internal and external） factors influence

　　management accounting and its design and

　　use. [3]

　　f） Evaluate how anticipated human behaviour will

　　influence the design of a management

　　accounting system. [3]

　　g） Assess the impact of responsibility accounting

　　on information requirements. [3]

　　2. Sources of management information

　　a） Discuss the principal internal and external

　　sources of management accounting

　　information, their costs and limitations. [2]

　　b） Demonstrate how the information might be

　　used in planning and controlling activities e.g.

　　benchmarking against similar activities. [2]

　　c） Discuss those factors that need to be

　　considered when determining the capacity and

　　development potential of a system. [2]

　　3. Recording and processing methods

　　a） Demonstrate how the type of business entity

　　will influence the recording and processing

　　methods. [2]

　　b） Discuss how IT developments e.g. unified

　　corporate databases, RFIDs and network

　　technology may influence management

　　accounting systems. [2]

　　c） Discuss the difficulties associated with

　　recording and processing data of a qualitative

　　nature. [2]

　　4. Management reports

　　a） Evaluate the output reports of an information

　　system in the light of [3]

　　i） best practice in presentation;

　　ii） the objectives of the report/organisation;

　　iii_ the needs of the readers of the report; and

　　iv） avoiding the problem of information

　　overload

　　D STRATEGIC PERFORMANCE MEASUREMENT

　　1. Performance hierarchy

　　a） Discuss how the purpose, structure and

　　content of a mission statement impacts on

　　business performance. [2]

　　b） Discuss the ways in which high-level corporate

　　performance objectives are developed. [2]

　　c） Identify strategic objectives and discuss how

　　they may be incorporated into the business

　　plan. [2]

　　d） Discuss how strategic objectives are cascaded

　　down the organisation via the formulation of

　　subsidiary performance objectives. [2]

　　e） Discuss social and ethical obligations that

　　should be considered in the pursuit of

　　corporate performance objectives. [2]

　　f） Explain the performance ‘planning gap’ and

　　evaluate alternative strategies to fill that gap.[3]

　　g） Apply critical success factor analysis in

　　developing performance metrics from business

　　objectives. [3]

　　h） Identify and discuss the characteristics of

　　operational performance. [2]

　　i） Discuss the relative significance of planning as

　　against controlling activities at different levels

　　in the performance hierarchy. [3]

　　2. Strategic performance measures in private

　　sector

　　a） Demonstrate why the primary objective of

　　financial performance should be primarily

　　concerned with the benefits to shareholders. [2]

　　b） Justify the crucial objectives of survival and

　　business growth.

　　c） Discuss the appropriateness of, and apply

　　different measures of performance,

　　including: [3]

　　i） Return on Capital Employed （ROCE）

　　ii） Return on Investment （ROI）

　　iii） Earnings Per Share （EPS）

　　iv） Earnings Before Interest, Tax,

　　Depreciation and Amortisation （EBITDA）

　　v） Residual Income （RI）

　　vi） Net Present value （NPV）

　　vii） Internal rate of return and modified

　　internal Rate of Return （IRR, MIRR）

　　viii） Economic Value Added （EVA TM）

　　d） Discuss why indicators of liquidity and gearing

　　need to considered in conjunction with

　　profitability. [3]

　　e） Compare and contrast short and long run

　　financial performance and the resulting

　　management issues. [3]

　　f） Explore the traditional relationship between

　　profits and share value with the long-term

　　profit expectations of the stock market and

　　recent financial performance of new technology

　　companies. [3]

　　g） Assess the relative financial performance of the

　　organisation compared to appropriate

　　benchmarks. [3]

　　3. Divisional performance and transfer pricing

　　issues

　　a） Describe, compute and evaluate performance

　　measures relevant in a divisionalised

　　organisation structure including ROI, RI and

　　Economic value added （EVA）。 [3]

　　b） Discuss the need for separate measures in

　　respect of managerial and divisional

　　performance. [2]

　　c） Discuss the circumstances in which a transfer

　　pricing policy may be needed and discuss the

　　necessary criteria for its design. [2]

　　d） Demonstrate and evaluate the use of

　　alternative bases for transfer pricing. [3]

　　e） Explain and demonstrate issues that require

　　consideration when setting transfer prices in

　　multinational companies. [2]

　　4. Strategic performance measures in not-forprofit

　　organisations

　　a） Highlight and discuss the potential for diversity

　　in objectives depending on organisation type. [3]

　　b） Discuss the need to achieve objectives with

　　limited funds that may not be controllable. [2]

　　c） Identify and discuss ways in which

　　performance may be judged in not-for profit

　　organisations. [2]

　　d） Discuss the difficulties in measuring outputs

　　when performance is not judged in terms of

　　money or an easily quantifiable objective. [2]

　　e） Discuss how the combination of politics and

　　the desire to measure public sector

　　performance may result in undesirable service

　　outcomes. [3]

　　f） Assess ‘value for money’ service provision as a

　　measure of performance in not-for-profit

　　organisations and the public sector. [3]

　　5. Non-financial performance indicators

　　a） Discuss the interaction of non-financial

　　performance indicators with financial

　　performance indicators. [2]

　　b） Discuss the implications of the growing

　　emphasis on non-financial performance

　　indicators. [3]

　　c） Discuss the significance of non-financial

　　performance indicators in relation to

　　employees. [2]

　　d） Identify and discuss the significance of nonfinancial

　　performance indicators in relation to

　　product/service quality e.g. customer

　　satisfaction reports, repeat business ratings,

　　customer loyalty, access and availability. [3]

　　e） Discuss the difficulties in interpreting data on

　　qualitative issues. [2]

　　f） Discuss the significance of brand awareness

　　and company profile and their potential impact

　　on business performance. [3]

　　6. The role of quality in management information

　　and performance measurement systems

　　a） Discuss and evaluate the application of

　　Japanese business practices and management

　　accounting techniques, including: [3]

　　i） Kaizen costing,

　　ii） Target costing,

　　iii） Just-in-time, and

　　iv） Total Quality Management.

　　b） Discriminate between quality, quality

　　assurance, quality control and quality

　　management.[2]

　　c） Assess the relationship of quality management

　　to the performance management strategy of an

　　organisation. [3]

　　d） Advise on the structure and benefits of quality

　　management systems and quality

　　certification. [3]

　　e） Justify the need and assess the characteristics

　　of quality in management information

　　systems[3]

　　f） Discuss and apply Six Sigma as a quality

　　improvement method using tools such as

　　DMAIC for implementation. [2]

　　7. Performance measurement and strategic

　　Human Resource Management issues

　　a） Explain how the effective recruitment,

　　management and motivation of people are

　　necessary for enabling strategic and operational

　　success. [3]

　　b） Discuss the judgemental and developmental

　　roles of assessment and appraisal and their

　　role in improving business performance. [3]

　　c） Advise on the relationship of performance

　　management to performance measurement

　　（performance rating） and determine the

　　implications of performance measurement to

　　quality initiatives and process redesign. [3]

　　8. Performance measurement and the reward

　　systems

　　a） Explore the meaning and scope of reward

　　systems. [2]

　　b） Discuss and evaluate different methods of

　　reward practices. [2]

　　c） Explore the principles and difficulty of aligning

　　reward practices with strategy. [2]

　　d） Advise on the relationship of reward

　　management to quality initiatives, process redesign

　　and harnessing of e-business

　　opportunities. [3]

　　e） Assess the potential beneficial and adverse

　　consequences of linking reward schemes to

　　performance measurement, for example, how it

　　can affect the risk appetite of employees. [3]

　　9 Other behaviour aspects of performance

　　measurement

　　a） Discuss the accountability issues that might

　　arise from performance measurement

　　systems. [3]

　　b） Evaluate the ways in which performance

　　measurements systems may send the wrong

　　signals and result in undesirable business

　　consequences. [3]

　　c） Demonstrate how management style needs to

　　be considered when designing an effective

　　performance measurement system. [3]

　　E PERFORMANCE EVALUATION AND

　　CORPORATE FAILURE

　　1. Alternative views of performance measurement

　　and management

　　a） Evaluate the ‘balanced scorecard’ approach as

　　a way in which to improve the range and

　　linkage between performance measures. [3]

　　b） Evaluate the ‘performance pyramid’ as a way in

　　which to link strategy, operations and

　　performance. [3]

　　c） Evaluate the work of Fitzgerald and Moon that

　　considers performance measurement in

　　business services using building blocks for

　　dimensions, standards and rewards. [3]

　　d） Discuss and apply the Performance Prism. [2]

　　e） Discuss and evaluate the application of

　　activity-based management. [3]

　　f） Evaluate and apply the value-based

　　management approaches to performance

　　management. [3]

　　2. Strategic performance issues in complex

　　business structures

　　a） Evaluate the use and the application of

　　strategic models in assessing the business

　　performance of an entity, such as Ansoff,

　　Boston Consulting Group and Porter. [3]

　　b） Discuss the problems encountered in planning,

　　controlling and measuring performance levels,

　　e.g. productivity, profitability, quality and

　　service levels, in complex business

　　structures. [3]

　　c） Discuss the impact on performance

　　management of the use of business models

　　involving strategic alliances, joint ventures and

　　complex supply chain structures. [3]

　　3. Predicting and preventing corporate failure

　　a） Assess the potential likelihood of corporate

　　failure, utilising quantitative and qualitative

　　performance measures and models （such as Zscores

　　and Argenti）。 [3]

　　b） Assess and critique quantitative and qualitative

　　corporate failure prediction models. [3]

　　c） Identify and discuss performance improvement

　　strategies that may be adopted in order to

　　prevent corporate failure. [3]

　　d） Discuss how long-term survival necessitates

　　consideration of life-cycle issues. [3]

　　e） Identify and discuss operational changes to

　　performance management systems required to

　　implement the performance improvement

　　strategies. [3]

　　F. CURRENT DEVELOPMENTS AND EMERGING

　　ISSUES IN PERFORMANCE MANAGEMENT

　　1. Current developments in management

　　accounting techniques

　　a） Discuss the ways through which management

　　accounting practitioners are made aware of

　　new techniques and how they evaluate

　　them. [3]

　　b） Discuss, evaluate and apply environmental

　　management accounting using for example

　　lifecycle costing, input/output analysis and

　　activity-based costing. [3]

　　c） Discuss the use of benchmarking in public

　　sector performance （league tables） and its

　　effects on operational and strategic

　　management and client behaviour. [3]

　　d） Discuss the issues surrounding the use of

　　targets in public sector organisations. [3]

　　2. Current issues and trends in performance

　　management

　　a） Assess the changing role of the management

　　accountant in today’s business environment as

　　outlined by Burns and Scapens. [3]

　　b） Discuss contemporary issues in performance

　　management. [2]

　　c） Discuss how changing organisation’s structure,

　　culture and strategy will influence the adoption

　　of new performance measurement methods

　　and techniques. [3]

　　d） Explore the role of the management accountant

　　in providing key performance information for

　　integrated reporting to stakeholders. [2]

　　SUMMARY OF CHANGES TO P5

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

　　paper. These are summarised in the table below.

　　Section and subject area Syllabus content

　　New F2d） added

　　Explore the role of the management accountant in

　　providing key performance information for

　　integrated reporting to stakeholders

　　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。