ACCA《PM業(yè)績管理》考試大綱變化，2023年9月起變動情況一覽！在報(bào)考某項(xiàng)證書之前，同學(xué)們都需要了解一下證書的考綱變化情況，ACCA也不例外，學(xué)姐就整理了這部分的資料，趕快來看看吧！同時點(diǎn)擊這里也可以領(lǐng)取高頓整理的全新ACCA考綱解析【免費(fèi)下載】戳我領(lǐng)取2023年ACCA全新考綱解析和全科備考資料> > >
acca《PM業(yè)績管理》考試大綱變化
一、ACCA《PM業(yè)績管理》考試大綱變化
2023年9月–2024年6月ACCA《PM業(yè)績管理》考試大綱將發(fā)生2%的變動，具體變動信息如下，同學(xué)們可以以此作為參考：
Section and subject area Syllabus content
A：Information,technologies and systems for organisational performance A：Heading changed to Management information systems and data analytics
A1：Managing information A1：Heading changed to Management information systems
A1d/e moved to A2b/c
New A1d/e(were A3a/b)
A2：Sources of information A2：Heading changed to Uses and control of information
A2a/c/d removed,and subsequent learning outcomes renumbered
A1a(was A1b)small rewording
A1d new learning outcome covering data visualisation A3
A3：Information systems and data analytics A3：Heading changed to Big data and data analytics
A3a/b moved to A1d/e and subsequent learning outcomes renumbered
B5：Environmental accounting B5：Heading changed to Accounting for environmental and sustainability factors
B5c/d new learning outcomes covering sustainability
D1：Budgetary systems and types of budget D1：D1k new learning outcome covering ethical and sustainability factors in budgeting
D2：Quantitative techniques D2：Heading changed to Analytical techniques in budgeting and forecasting
E1：Performance analysis in private sector organisations E1：Heading changed to Performance analysis in private sector,public sector and not-for-profit organisations
E1a small wording change for consistency across exams.There are no changes to the examinable performance measures.
E1b small wording change
E1e new learning outcome covering the issues faced when considering sustainability
E1e/f renumbered to E1f/g
E1h(was E4a)
E1i new learning outcome covering considerations of sustainability
E3：Performance analysis in not-for-profit organisations and the public sector E3：Heading changed to Specific performance analysis issues in notfor-profit organisations and the public sector
E2d expanded to specifically include 3Es
E3e/f/g/h combined with E1b/f/c/d
E4：External considerations and the impact on performance E4：This section has been removed as all topics are covered within other learning outcomes
二、ACCA《PM業(yè)績管理》介紹
PM《業(yè)績管理》是APM《高級業(yè)績管理》的直接基礎(chǔ)，一部分內(nèi)容是對MA《管理會計(jì)》的進(jìn)一步延伸。一般在考試周的周三進(jìn)行考試，考試內(nèi)容包含了專業(yè)成本和管理會計(jì)，決策技巧，預(yù)算，標(biāo)準(zhǔn)成本法和差異分析，業(yè)績衡量和控制?？荚嚂r間為3小時。
要求考生能夠掌握：辨識和討論為組織管理和衡量績效所需的信息、系統(tǒng)和技術(shù)發(fā)展；說明并應(yīng)用成本核算技術(shù)；選擇并合理應(yīng)用決策技術(shù)，以促進(jìn)業(yè)務(wù)決策，高效有效地利用稀缺商業(yè)資源，了解商業(yè)固有的風(fēng)險和不確定性，并控制這些風(fēng)險；識別和應(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效，并確定補(bǔ)救措施；從財(cái)務(wù)和非財(cái)務(wù)角度評估組織的績效，識別控制分部門業(yè)務(wù)的問題以及考慮外部因素的重要性。
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