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]
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