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。
NOTE OF SIGNIFICANT CHANGES TO STUDY GUIDE PAPER P3
RATIONALE FOR CHANGES:
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification,effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.
To meet regulatory requirements that management accounting,including forecasting budgeting,cost accounting and decision-making are included in the mandatory(non exempted)part of the ACCA syllabus,P3 has now been amended to include these areas as applicable in business analysis.In addition,as part of the periodic review of the ACCA Qualification syllabus,areas of overlap with P5 were identified which needed to be removed.
The main areas to be added or deleted from the syllabus from that date are shown in Tables 1 and 2 below:
Table 1-Additions to P3
| Section and subject area | Syllabus content |
| A2-Environmental issues affecting the strategic position of an organisation | e)Evaluate methods of business forecasting used when quantitatively assessing the likely outcome of different business strategies |
| A3-Competitive forces affecting the organisation | d)Assess the contribution of the lifecycle model, the cycle of competition and associated costing implications to understanding competitive behaviour. |
| A5-The internal resources, capabilities and competences of an organisation | b)Discuss from a strategic perspective the continuing need for effective cost anagement and control systems within organisations |
| E3-E-business application: downstream supply chain management | e)Describe a process for establishing a pricing strategy for products and services that recognises both economic and non-economic factors |
| F2 Building the business case | a)- f)Whole section added including project costs and benefits planning, evaluation,delivery and realisation. |
| F4-Planning, monitoring and controlling projects | d)Formulate responses for dealing with project risks,issues slippage and changes. e)Discuss the role of benefits management and project gateways in project monitoring |
| F5-Concluding projects | a)- e)Re-assigned from areas from the old G3 syllabus area and new outcomes: b)Discuss the relative meaning and benefits of a post-impelmentation and post-project review. c)Discuss the meaning and value of benefits realisation. e)Apply 'lessons learned' to future business case validation and to capital allocation decisions. |
| G3-The role of cost and management accounting in strategic planning and decsion-making | a)Explain the role, advantages and possible limitations of a budgetary process. b)Explain the principles of standard costing, its role in variance analysis and suggest possible reasons for identified variances.[3] c)Evaluate strategic and operational decisions taking into account risk and uncertainty using decision trees.[3] d) Evaluate the following strategic options using marginal and relevant costing techniques.[3] (i) Make or buy decisions (ii) Accepting or declining special contracts (iii)Closure or continuation decisions (iv)Effective use of scarce resources |
The areas to be removed from the syllabus are shown in Table 2 below:
Table 2-Deletions to P3
| Section where deletions arise | Subject areas where deletions are proposed |
| F,Quality Issues | ALL |
| I,People | 2.Strategy and people: performance management |
| 3.Reward Management |
In addition the following new books will be listed to support additional areas:
Primary texts:
Atrill,P,Mclaney,E,Management Accounting for Decision Makers,Prentice Hall,(2007)
Secondary texts:
Ward J and Daniel E,Benefits Management,Wiley(2006)
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