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 DECISION-MAKING TECHNIQUES
1.Relevant cost analysis
a)Explain the concept of relevant costing.[2]
b)Identify and calculate relevant costs for a specific decision situations from given data.[2]
c)Explain and apply the concept of opportunity costs.[2]
2.Cost volume profit analysis
a)Explain the nature of CVP analysis.[2]
b)Calculate and interpret break even point and margin of safety.[2]
c)Calculate the contribution to sales ratio,in single and multi-product situations,and demonstrate an understanding of its use.[2]
d)Calculate target profit or revenue in single and multi-product situations,and demonstrate an understanding of its use.[2]
e)Prepare break even charts and profit volume charts and interpret the information contained within each,including multi-product situations.[2]
f)Discuss the limitations of CVP analysis for planning and decision making.[2]
3.Limiting factors
a)Identify limiting factors in a scarce resource situation and select an appropriate technique.[2]
b)Determine the optimal production plan where an organisation is restricted by a single limiting factor,including within the context of"make"or"buy"decisions.[2]
c)Formulate and solve multiple scarce resource problem both graphically and using simultaneous equations as appropriate.[2]
d)Explain and calculate shadow prices(dual prices)and discuss their implications on decision-making and performance management.[2]
e)Calculate slack and explain the implications of the existence of slack for decision-making and performance management.[2]
(Excluding simplex and sensitivity to changes in objective functions)
4.Pricing decisions
a)Explain the factors that influence the pricing of a product or service.[2]
b)Explain the price elasticity of demand.[1]
c)Derive and manipulate a straight line demand equation.Derive an equation for the total cost function(including volume-based discounts).
d)Calculate the optimum selling price and quantity for an organisation,equating marginal cost and marginal revenue.[2]
e)Evaluate a decision to increase production and sales levels,considering incremental costs,incremental revenues and other factors.[2]
f)Determine prices and output levels for profit maximisation using the demand based approach to pricing(both tabular and algebraic methods).[1]
g)Explain different price strategies,including:[2]
i)All forms of cost-plus
ii)Skimming
iii)Penetration
iv)Complementary product
v)Product-line
vi)Volume discounting
vii)Discrimination
viii)Relevant cost
h)Calculate a price from a given strategy using cost-plus and relevant cost.[2]
5.Make-or-buy and other short-term decisions
a)Explain the issues surrounding make vs.buy and outsourcing decisions.[2]
b)Calculate and compare make"costs"with"buy-in"costs.[2]
c)Compare in-house costs and outsource costs of completing tasks and consider other issues surrounding this decision.[2]
d)Apply relevant costing principles in situations involving shut down,one-off contracts and the further processing of joint products.[2]
6.Dealing with risk and uncertainty in decision-making
a)Suggest research techniques to reduce uncertainty e.g.Focus groups,market research.[2]
b)Explain the use of simulation,expected values and sensitivity.[1]
c)Apply expected values and sensitivity to decision-making problems.[2]
d)Apply the techniques of maximax,maximin,and minimax regret to decision-making problems including the production of profit tables.[2]
e)Draw a decision tree and use it to solve a multi-stage decision problem
f)Calculate the value of perfect information.
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