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2016年6月ACCA考试P5考纲变化详解

来源：互联网 2016-03-21

P5, ADVANCED PERFORMANCE MANAGEMENT

Changes to the P5 syllabus are detailed below in Table 11.

Table 11 – Changes to the P5 syllabus effective from September 2016

Section and subject area	Syllabus content
A Strategic planning and control	There are still 5 subject areas, however these have been reordered. A1b has been changed to ‘Discuss the role of performance measurement’ A1d has been deleted and the subsequent learning outcomes reordered A1e now includes the models from E2a A1g was formerly F2a A2 was formerly D1 D1b, c, e and f have been deleted and the remainder reordered under A2 A3 was formerly A2 A3b is now focused on the use of variance analysis in performance measurement The former A2c has been deleted A4 was formerly A3 There have been some deletions, additions and reordering A4b was A4a from the previous syllabus A4f was A4e from the previous syllabus A4e was F2c A4g was C1e The former A3c and A3e have been deleted The former A4b and A4c have been deleted A5a has been rephrased A5b has been rephrased A5c has been replaced with the former F1b and input/output analysis has been deleted
B External influences on organisational performance	Subject area B1 has been renamed B1a has been deleted and subsequent learning outcomes have been reordered Subject area B2 has been renamed B2aiii has been deleted B2b has been deleted
C Performance measurement systems and design	C1e has moved to A4g C1g has been deleted C2c has been replaced with a new learning outcome C3c was formerly A4d and the previous C3c is now C3d C4b is a new learning outcome focused on how data can be used to misrepresent performance C4c was formerly F2d
D Strategic performance measurement	D1 has moved to A2 and the subject areas have been consequently reordered The former D2b and D2f have been deleted D1bi has been added and the subsequent list of performance measures renumbered D1e was formerly D2g and has been rephrased D3 was formerly D4 The former D4b and D4c have been deleted D3c was formerly F1c D3d has been amended slightly to include ’eg the use of targets’ The former D5b and D5c have been deleted D5 was formerly D6 The former D6b and D6d have been deleted D5b has been amended to include reference to the costs of quality D6 is now the previous D7 and D8 combined D6a and D6b are new learning outcomes which link together a number of the former learning outcomes D7 was formerly D9 The former D9b has been deleted D7b has been added
E Performance evaluation and corporate failure	E1d has been deleted E2a has been moved to A1e E3 has been reordered
	Former syllabus area (F) F1a, F1d, F2b have been deleted F1b has been moved to A5c F1c has been moved to D3c F2a has been moved to A1g F2c has been moved to A4e F2d has been moved to C4c

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