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。
6.The role of quality in management information and performance measurement systems
a)Discuss and evaluate the application of Japanese business practices and management accounting techniques,including:[3]
i)Kaizen costing,
ii)Target costing,
iii)Just-in-time,and
iv)Total Quality Management.
b)Discriminate between quality,quality assurance,quality control and quality management.[2]
c)Assess the relationship of quality management to the performance management strategy of an organisation.[3]
d)Advise on the structure and benefits of quality management systems and quality certification.[3]
e)Justify the need and assess the characteristics of quality in management information systems.[3]
7.Performance measurement and strategic Human Resource Management issues
a)Explain how the effective recruitment,management and motivation of people is necessary for enabling strategic and operational success.[3]
b)Discuss the judgemental and developmental roles of assessment and appraisal and their role in improving business performance.[3]
c)Advise on the relationship of performance management to performance measurement(performance rating)and determine the implications of performance measurement to quality initiatives and process redesign.[3]
8.Performance measurement and the reward systems
a)Explore the meaning and scope of reward systems.[2]
b)Discuss and evaluate different methods of reward practices.[2]
c)Explore the principles and difficulty of aligning reward practices with strategy.[2]
d)Advise on the relationship of reward management to quality initiatives,process re-design and harnessing of e-business opportunities.[3]
e)Assess the potential beneficial and adverse consequences of linking reward schemes to performance measurement,for example,how it can affect the risk appetite of employees.[3]
9.Other behaviour aspects of performance measurement
a)Discuss the accountability issues that might arise from performance measurement systems.[3]
b)Evaluate the ways in which performance measurements systems may send the wrong signals and result in undesirable business consequences.[3]
c)Demonstrate how management style needs to be considered when designing an effective performance measurement system.[3]
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