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　　Performance Management績(jī)效管理
　　主要內(nèi)容
　　A.Identify and discuss the information,systems anddevelopments in technology required for organisations to manage and measureperformance.識(shí)別和討論組織管理和衡量績(jī)效所需的信息、系統(tǒng)和技術(shù)發(fā)展
　　B.Explain and apply cost accounting techniques.解釋并應(yīng)用成本核算技術(shù)
　　C.Select and appropriately apply decision-makingtechniques to facilitate business decisions and promote efficient and effectiveuse of scarce business resources,appreciating the risks and uncertaintyinherent in business and controlling those risks.選擇并合理應(yīng)用決策技術(shù)，以促進(jìn)業(yè)務(wù)決策，促進(jìn)對(duì)稀缺商業(yè)資源的高效和有效利用，了解商業(yè)的固有的風(fēng)險(xiǎn)和不確定性，并控制這些風(fēng)險(xiǎn)
　　D.Identify and apply appropriate budgeting techniquesand methods for planning and control and use standard costing systems tomeasure and control business performance and to identify remedial action.識(shí)別和應(yīng)用適當(dāng)?shù)念A(yù)算編制技術(shù)和方法來規(guī)劃和控制，并使用標(biāo)準(zhǔn)成本制度來衡量和控制績(jī)效，并確定補(bǔ)救措施
　　E.Assess the performance of an organisation from botha financial and nonfinancial viewpoint,appreciating the problems ofcontrolling divisionalised businesses and the importance of allowing forexternal aspects.從財(cái)務(wù)和非財(cái)務(wù)角度評(píng)估組織的績(jī)效，識(shí)別控制分部門業(yè)務(wù)的問題以及考慮外部因素的重要性。
　　Syllabus大綱
　　A.Information,technologies and systems fororganizational performance衡量組織績(jī)效的信息、技術(shù)和系統(tǒng)
　　1.Managing information管理信息
　　2.Sources of information信息的來源
　　3.Information systems and data analytics信息系統(tǒng)和數(shù)據(jù)分析
　　B.Specialist cost and management accountingtechniques專業(yè)的成本和管理會(huì)計(jì)技術(shù)
　　1.Activity-based costing作業(yè)成本法
　　2.Target costing目標(biāo)成本法
　　3.Life-cycle costing生命周期成本法
　　4.Throughput accounting產(chǎn)量會(huì)計(jì)
　　5.Environmental accounting環(huán)境會(huì)計(jì)
　　C.Decision-making techniques決策技術(shù)
　　1.Relevant cost analysis相關(guān)成本分析
　　2.Cost volume analysis本-量-利分析
　　3.Limiting factors限制性因素
　　4.Pricing decisions定價(jià)決策
　　5.Make-or-buy and other short-term decisions自制或外購(gòu)以及其他短期決定
　　6.Dealing with risk and uncertainty indecision-making處理決策中的風(fēng)險(xiǎn)和不確定性
　　D.Budgeting and control預(yù)算和控制
　　1.Budgetary systems and types of budget預(yù)算制度和預(yù)算類型
　　2.Quantitative analysis in budgeting預(yù)算的量化分析
　　3.Standard costing標(biāo)準(zhǔn)成本計(jì)算
　　4.Material mix and yield variances材料混合和產(chǎn)出差異
　　5.Sales mix and quantity variances銷售混合和數(shù)量差異
　　6.Planning and operational variances計(jì)劃和運(yùn)營(yíng)差異
　　7.Performance analysis績(jī)效分析
　　E.Performance measurement and control績(jī)效評(píng)估和控制
　　1.Performance analysis in private sectororganisations私營(yíng)機(jī)構(gòu)的績(jī)效分析
　　2.Divisional performance and transfer pricing分部績(jī)效和轉(zhuǎn)移定價(jià)
　　3.Performance analysis in not-for-profit organisationsand the public sector非盈利組織和公共事業(yè)組織的績(jī)效分析
　　4.External considerations and *al aspects外部考慮和行為因素
　　考試題型
　　CBE機(jī)考為3小時(shí)(外加10分鐘閱讀考前說明的時(shí)間)。