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。
C BUDGETING
1.Objectives
a)Outline the objectives of a budgetary control system.[2]
b)Explain how corporate and divisional objectives may differ and can be reconciled.[2]
c)Identify and resolve conflicting objectives and explain implications.[2]
2.Budgetary systems
a)Explain how budgetary systems fit within the performance hierarchy.[2]
b)Select and explain appropriate budgetary systems for an organisation,including top-down,bottom-up,rolling, zero-base,activity-base,incremental and feed-forward control.
c)Describe the information used in budget systems and the sources of the information needed.[2]
d)Explain the difficulties of changing a budgetary system.[2]
e)Explain how budget systems can deal with uncertainty in the environment.[2]
3.Types of Budget
a)Indicate the usefulness and problems with different budget types(zero-base,activity-based,incremental, master,functional and flexible).[2]
b)Explain the difficulties of changing the type of budget used.[2]
4.Quantitative analysis in budgeting
a)Analyse fixed and variable cost elements from total cost data using high/low and regression methods.[2]
b)Explain the use of forecasting techniques,including time series,simple average growth models and estimates based on judgement and experience.Predict a future value from provided time series analysis data using both additive and proportional data.[2]
c)Estimate the learning effect and apply the learning curve to a budgetary problem,including calculations on steady states.[2]
d)Discuss the reservations with the learning curve.[2]
e)Apply expected values and explain the problems and benefits.[2]
f)Explain the benefits and dangers inherent in using spreadsheets in budgeting.[1]
5.Behavioural aspects of budgeting
a)Identify the factors which influence behaviour.[2]
b)Discuss the issues surrounding setting the difficulty level for a budget.[2]
c)Explain the benefits and difficulties of the participation of employees in the negotiation of targets.[2]
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