ACCA2011年6月份考试大纲(P5)(14)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　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.^[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]

　　a)Assess the potential likelihood of corporate failure,utilising quantitative and qualitative performance measures.^[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]