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ACCA2011年6月份考试大纲(P5)(9)
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。
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)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]
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,including:[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]
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