2015年ACCA考試大綱發(fā)布,根據(jù)簡章獲悉,2015年ACCA F5業(yè)績管理考試大綱出現(xiàn)了哪些小變化?針對(duì)這些變化,高頓網(wǎng)校小編為您進(jìn)行詳細(xì)解讀分析。
  ACCA 2014 All rights reserved.
  1
  Performance Management
  (F5)
  December 2014 to June
  2015
  This syllabus and study guide is designed to help
  This syllabus and study guide is designed to help
  with planning study and to provide detailed
  information on what could be assessed in
  any examination session.
  THE STRUCTURE OF THE SYLLABUS AND
  STUDY GUIDE
  Relational diagram of paper with other papers
  This diagram shows direct and indirect links
  between this paper and other papers preceding or
  following it. Some papers are directly underpinned
  by other papers such as Advanced Performance
  Management by Performance Management. These
  links are shown as solid line arrows. Other papers
  only have indirect relationships with each other
  such as links existing between the accounting and
  auditing papers. The links between these are shown
  as dotted line arrows. This diagram indicates where
  you are expected to have underpinning knowledge
  and where it would be useful to review previous
  learning before undertaking study.
  Overall aim of the syllabus
  This explains briefly the overall objective of the
  paper and indicates in the broadest sense the
  capabilities to be developed within the paper.
  Main capabilities
  This paper’s aim is broken down into several main
  capabilities which divide the syllabus and study
  guide into discrete sections.
  Relational diagram of the main capabilities
  This diagram illustrates the flows and links between
  the main capabilities (sections) of the syllabus and
  should be used as an aid to planning teaching and
  learning in a structured way.
  Syllabus rationale
  This is a narrative explaining how the syllabus is
  structured and how the main capabilities are linked.
  The rationale also explains in further detail what the
  examination intends to assess and why.
  Detailed syllabus
  This shows the breakdown of the main capabilities
  (sections) of the syllabus into subject areas. This is
  the blueprint for the detailed study guide.
  Approach to examining the syllabus
  This section briefly explains the structure of the
  examination and how it is assessed.
  Study Guide
  This is the main document that students, learning
  and content providers should use as the basis of
  their studies, instruction and materials.
  Examinations will be based on the detail of the
  study guide which comprehensively identifies what
  could be assessed in any examination session.
  The study guide is a precise reflection and
  breakdown of the syllabus. It is divided into sections
  based on the main capabilities identified in the
  syllabus. These sections are divided into subject
  areas which relate to the sub-capabilities included
  in the detailed syllabus. Subject areas are broken
  down into sub-headings which describe the detailed
  outcomes that could be assessed in examinations.
  These outcomes are described using verbs
  indicating what exams may require students to
  demonstrate, and the broad intellectual level at
  which these may need to be demonstrated
 ?。?see intellectual levels below)。
  INTELLECTUAL LEVELS
  The syllabus is designed to progressively broaden
  and deepen the knowledge, skills and professional
  values demonstrated by the student on their way
  through the qualification.
  The specific capabilities within the detailed
  syllabuses and study guides are assessed at one of
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  2
  three intellectual or cognitive levels:
  LevelⅠ: Knowledge and comprehension
  LevelⅡ: Application and analysis
  LevelⅢ: Synthesis and *uation
  Very broadly, these intellectual levels relate to the
  three cognitive levels at which the Knowledge
  module, the Skills module and the Professional level
  are assessed.
  Each subject area in the detailed study guide
  included in this document is given a 1, 2, or
  3 superscript, denoting intellectual level, marked at
  the end of each relevant line. This gives an
  indication of the intellectual depth at which an area
  could be assessed within the examination. However,
  while level 1 broadly equates with the Knowledge
  module, level 2 equates to the Skills module and
  level 3 to the Professional level, some lower level
  skills can continue to be assessed as the student
  progresses through each module and level. This
  reflects that at each stage of study there will be a
  requirement to broaden, as well as deepen
  capabilities. It is also possible that occasionally
  some higher level capabilities may be assessed at
  lower levels.
  LEARNING HOURS AND EDUCATION
  RECOGNITION
  The ACCA qualification does not prescribe or
  recommend any particular number of learning hours
  for examinations because study and learning
  patterns and styles vary greatly between people and
  organisations. This also recognises the wide
  diversity of personal, professional and educational
  circumstances in which ACCA students find
  themselves.
  As a member of the International Federation of
  Accountants, ACCA seeks to enhance the education
  recognition of its qualification on both national and
  international education frameworks, and with
  educational authorities and partners globally. In
  doing so, ACCA aims to ensure that its qualifications
  are recognized and valued by governments,
  regulatory authorities and employers across all
  sectors. To this end, ACCA qualifications are
  currently recognized on the education frameworks in
  several countries. Please refer to your national
  education framework regulator for further
  information.
  Each syllabus contains between 23 and 35 main
  subject area headings depending on the nature of
  the subject and how these areas have been broken
  down.
  GUIDE TO EXAM STRUCTURE
  The structure of examinations varies within and
  between modules and levels.
  The Fundamentals level examinations contain
  100% compulsory questions to encourage
  candidates to study across the breadth of each
  syllabus.
  The Knowledge module is assessed by equivalent
  two-hour paper based and computer based
  examinations.
  The Skills module examinations F5-F9 are all paper
  based
  three-hour papers containing a mix of objective and
  longer type questions. The Corporate and
  Business
  Law (F4) paper is a two- hour computer based
  objective test examination which is also
  available as a paper based version from the
  December 2014 examination session.
  The Professional level papers are all three-hour
  paper based examinations, all containing two
  sections. Section A is compulsory, but there will be
  some choice offered in Section B.
  For all three hour examination papers, ACCA has
  introduced 15 minutes reading and planning time.
  This additional time is allowed at the beginning of
  each three-hour examination to allow candidates to
  read the questions and to begin planning their
  answers before they start writing in their answer
  books. This time should be used to ensure that all
  the information and exam requirements are properly
  read and understood.
  During reading and planning time candidates may
  only annotate their question paper. They may not
  write anything in their answer booklets until told to
  do so by the invigilator.
  The Essentials module papers all have a Section A
  containing a major case study question with all
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  3
  requirements totalling 50 marks relating to this
  case. Section B gives students a choice of two from
  three 25 mark questions.
  Section A of both the P4 and P5 Options papers
  contain one 50 mark compulsory question, and
  Section B will offer a choice of two from three
  questions each worth 25 marks each.
  Section A of each of the P6 and P7 Options papers
  contains 60 compulsory marks from two questions;
  question 1 attracting 35 marks, and question 2
  attracting 25 marks. Section B of both these
  Options papers will offer a choice of two from three
  questions, with each question attracting 20 marks.
  All Professional level exams contain four
  professional marks.
  The pass mark for all ACCA Qualification
  examination papers is 50%.
  GUIDE TO EXAMINATION ASSESSMENT
  ACCA reserves the right to examine anything
  contained within the study guide at any examination
  session. This includes knowledge, techniques,
  principles, theories, and concepts as specified.
  For the financial accounting, audit and assurance,
  law and tax papers except where indicated
  otherwise, ACCA will publish examinable
  documents once a year to indicate exactly
  what regulations and legislation could potentially be
  assessed within identified examination sessions
  For paper based examinations regulation issued or
  legislation passed on or before 31st August annually,
  will be examinable from 1st September of the
  following year to 31st August t of the year after that.
  Please refer to the examinable documents for the
  paper (where relevant) for further information.
  Regulation issued or legislation passed in
  accordance with the above dates may be
  examinable even if the effective date is in the future.
  The term issued or passed relates to when
  regulation or legislation has been formally approved.
  The term effective relates to when regulation or
  legislation must be applied to an entity transactions
  and business practices.
  The study guide offers more detailed guidance on
  the depth and level at which the examinable
  documents will be examined. The study guide
  should therefore be read in conjunction with the
  examinable documents list.
  ? ACCA 2014 All rights reserved.
  4
  Syllabus
  AIM
  To develop knowledge and skills in the application
  of management accounting techniques to
  quantitative and qualitative information for planning,
  decision-making, performance *uation, and
  control
  MAIN CAPABILITIES
  On successful completion of this paper, candidates
  should be able to:
  A Explain and apply cost accounting techniques
  B Select and appropriately apply
  decision-making techniques to facilitate
  business decisions and promote efficient and
  effective use of scarce business resources,
  appreciating the risks and uncertainty inherent
  in business and controlling those risks
  C Identify and apply appropriate budgeting
  techniques and methods for planning and
  control
  D Use standard costing systems to measure
  and control business performance and to
  identify remedial action
  E Identify and discuss performance
  management information and measurement
  systems and assess the performance of
  an organisation from both a financial and nonfinancial
  viewpoint, appreciating the problems
  of controlling divisionalised businesses and
  the importance of allowing for external
  aspects
  RELATIONAL DIAGRAM OF MAIN CAPABILITIES
  Decision-making
  techniques (B)
  Budgeting and control (C)
  Performance
  management and
  control (D)
  Specialist cost and
  management accounting
  techniques (A)
  PM (F5)
  APM (P5)
  F2/FMA
  BA (P3)
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  5
  RATIONALE
  The syllabus for Paper F5, Performance
  Management, builds on the knowledge gained in
  Paper F2, Management Accounting. and seek to
  examine candidates’ understanding of how to
  manage the performance of a business. It also
  prepares candidates for more specialist capabilities
  which are covered in P5 Advanced Performance
  Management.
  The syllabus begins by introducing more specialised
  management accounting topics. There is some
  knowledge assumed from Paper F2 – primarily
  overhead treatments. The objective here is to
  ensure candidates have a broader background in
  management accounting techniques.
  The syllabus then considers decision-making.
  Candidates need to appreciate the problems
  surrounding scarce resource, pricing and
  make-or-buy decisions, and how this relates to the
  assessment of performance. Risk and uncertainty
  are a factor of real-life decisions and candidates
  need to understand risk and be able to apply some
  basic methods to help resolve the risks inherent in
  decision-making.
  Budgeting is an important aspect of many
  accountants’ lives. The syllabus explores different
  budgeting techniques and the problems inherent in
  them. The *al aspects of budgeting are
  important for accountants to understand, and the
  syllabus includes consideration of the way
  individuals react to a budget. The preparation of
  fixed, flexible and incremental budgets is assumed
  knowledge from F2.
  Standard costing and variances are then built on.
  All the variances examined in Paper F2 are
  assumed knowledge in F5. Mix and yield variances,
  and planning and operational variances are explored
  here and the link is made to performance
  management. It is important for accountants to be
  able to interpret the numbers that they calculate
  and ask what they mean in the context of
  performance.
  The syllabus concludes with performance
  management systems, measurement and control.
  This is a major area of the syllabus. Accountants
  need to understand how a business should be
  managed and controlled and how information
  systems can be used to facilitate this. They should
  appreciate the importance of both financial and
  non-financial performance measures in
  management. Accountants should also appreciate
  the difficulties in assessing performance in
  divisionalised businesses and the problems caused
  by failing to consider external influences on
  performance. This section leads directly to Paper
  P5.
  All of the subject areas covered in this syllabus
  could be examined in either a public sector or
  private sector context.
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  6
  DETAILED SYLLABUS
  A Specialist cost and management accounting
  techniques
  1. Activity-based costing
  2. Target costing
  3. Life-cycle costing
  4. Throughput accounting
  5. Environmental accounting
  B Decision-making techniques
  1. Relevant cost analysis
  2. Cost volume analysis
  3. Limiting factors
  4. Pricing decisions
  5. Make-or-buy and other short-term decisions
  6. Dealing with risk and uncertainty in decisionmaking
  C Budgeting and control
  1 Budgetary systems
  2. Types of budget
  3. Quantitative analysis in budgeting
  4 Standard costing
  5 Material mix and yield variances
  6 Sales mix and quantity variances
  7. Planning and operational variances
  8 Performance analysis and Behavioural aspects
  D Performance measurement and control
  1. Performance management information
  systems
  2. Sources of management information
  3. Management reports
  4. Performance analysis in private sector
  organisations
  5. Divisional performance and transfer pricing
  6. Performance analysis in not-for-profit
  organisations and the public sector
  7. External considerations and *al
  aspects
  APPROACH TO EXAMINING THE SYLLABUS
  The syllabus is assessed by a three-hour paperbased
  examination.
  All questions are compulsory. It will contain both
  computational and discursive elements.
  Some questions will adopt a scenario/case study
  approach.
  Section A of the exam comprises 20 multiple choice
  questions of 2 marks each.
  Section B of the exam comprises three 10 mark
  questions and two 15 mark questions.
  The two 15 mark questions will come from
  decision making techniques, budgeting and control
  and or performance measurement and control
  areas of the syllabus. The section A questions and
  the other questions in section B can cover any areas
  of the syllabus.
  Candidates are provided with a formulae sheet
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  7
  Study Guide
  A SPECIALIST COST AND MANAGEMENT
  ACCOUNTING TECHNIQUES
  1. Activity based costing
  a) Identify appropriate cost drivers under ABC.[1]
  b) Calculate costs per driver and per unit using
  ABC.[2]
  c) Compare ABC and traditional methods of
  overhead absorption based on production
  units, labour hours or machine hours.[2]
  2. Target costing
  a) Derive a target cost in manufacturing and
  service industries.[2]
  b) Explain the difficulties of using target costing in
  service industries.[2]
  c) Suggest how a target cost gap might be
  closed.[2]
  3. Life-cycle costing
  a) Identify the costs involved at different stages of
  the life-cycle.[2]
  b) Derive a life cycle cost in manufacturing and
  service industries.[2]
  c) Identify the benefits of life cycle costing.[2]
  4. Throughput accounting
  a) Discuss and apply the theory of constraints.[2]
  b) Calculate and interpret a throughput
  accounting ratio (TPAR)。[2]
  c) Suggest how a TPAR could be improved.[2]
  d) Apply throughput accounting to a multi-product
  decision-making problem.[2]
  5. Environmental accounting
  a) Discuss the issues business face in the
  management of environmental costs.[1]
  b) Describe the different methods a business may
  use to account for its environmental costs.[1]
  B DECISION-MAKING TECHNIQUES
  1 Relevant cost analysis
  a) Explain the concept of relevant costing.[2].
  b) Identify and calculate relevant costs for a
  specific decision situations from given data.[2]
  c) Explain and apply the concept of opportunity
  costs.[2]
  2. Cost volume profit analysis
  a) Explain the nature of CVP analysis.[2]
  b) Calculate and interpret break even point and
  margin of safety.[2]
  c) Calculate the contribution to sales ratio, in
  single and multi-product situations, and
  demonstrate an understanding of its use.[2].
  d) Calculate target profit or revenue in single and
  multi-product situations, and demonstrate an
  understanding of its use.[2]
  e) Prepare break even charts and profit volume
  charts and interpret the information contained
  within each, including multi-product
  situations.[2]
  f) Discuss the limitations of CVP analysis for
  planning and decision making.[2]
  3. Limiting factors
  a) Identify limiting factors in a scarce resource
  situation and select an appropriate technique.[2]
  b) Determine the optimal production plan where
  an organisation is restricted by a single limiting
  factor, including within the context of “make”
  or “buy” decisions.[2].
  c) Formulate and solve multiple scarce resource
  problem both graphically and using
  simultaneous equations as appropriate.[2]
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  8
  d) Explain and calculate shadow prices (dual
  prices) and discuss their implications on
  decision-making and performance
  management. [2]
  e) Calculate slack and explain the implications of
  the existence of slack for decision-making and
  performance management.[2]
 ?。‥xcluding simplex and sensitivity to changes
  in objective functions)
  4. Pricing decisions
  a) Explain the factors that influence the pricing of
  a product or service.[2]
  b) Explain the price elasticity of demand.[1]
  c) Derive and manipulate a straight line demand
  equation. Derive an equation for the total cost
  function(including volume-based discounts)。[2]
  d) Calculate the optimum selling price and
  quantity for an organisation, equating marginal
  cost and marginal revenue[2]
  e) Evaluate a decision to increase production and
  sales levels, considering incremental costs,
  incremental revenues and other factors.[2]
  f) Determine prices and output levels for profit
  maximisation using the demand based
  approach to pricing (both tabular and algebraic
  methods) .[1]
  g) Explain different price strategies, including: [2]
  i) All forms of cost-plus
  ii) Skimming
  iii) Penetration
  iv) Complementary product
  v) Product-line
  vi) Volume discounting
  vii) Discrimination
  viii) Relevant cost
  h) Calculate a price from a given strategy using
  cost-plus and relevant cost.[2]
  5. Make-or-buy and other short-term decisions
  a) Explain the issues surrounding make vs. buy
  and outsourcing decisions.[2]
  b) Calculate and compare “make” costs with
  “buy-in” costs.[2]
  c) Compare in-house costs and outsource costs of
  completing tasks and consider other issues
  surrounding this decision.[2]
  d) Apply relevant costing principles in situations
  involving shut down, one-off contracts and the
  further processing of joint products.[2]
  6. Dealing with risk and uncertainty in decisionmaking
  a) Suggest research techniques to reduce
  uncertainty e.g. Focus groups, market
  research.[2]
  b) Explain the use of simulation, expected values
  and sensitivity.[1]
  c) Apply expected values and sensitivity to
  decision-making problems.[2]
  d) Apply the techniques of maximax, maximin,
  and minimax regret to decision-making
  problems including the production of profit
  tables.[2]
  e) Draw a decision tree and use it to solve a
  multi-stage decision problem
  f) Calculate the value of perfect and imperfect
  information.
  C BUDGETING AND CONTROL
  1. Budgetary systems
  a) Explain how budgetary systems fit within the
  performance hierarchy.[2]
  b) Select and explain appropriate budgetary
  systems for an organisation, including topdown,
  bottom-up, rolling, zero-base, activitybase,
  incremental and feed-forward control.[2]
  c) Describe the information used in budget
  systems and the sources of the information
  needed.[2]
  d) Explain the difficulties of changing a budgetary
  system.[2]
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  9
  e) Explain how budget systems can deal with
  uncertainty in the environment.[2]
  2. Types of Budget
  a) Prepare rolling budgets and activity
  based budgets.[2]
  b) Indicate the usefulness and problems with
  different budget types (including fixed, flexible,
  zero-based, activity- based, incremental,
  rolling, top-down, bottom up, master,
  functional)。[2]
  c) Explain the difficulties of changing the type of
  budget used.[2]
  3. Quantitative analysis in budgeting
  a) Analyse fixed and variable cost elements from
  total cost data using high/low method.
  b) Estimate the learning rate and learning effect[2]
  c) Apply the learning curve to a budgetary
  problem, including calculations on steady
  states [2]
  c) Discuss the reservations with the learning
  curve.[2]
  d) Apply expected values and explain the
  problems and benefits.[2]
  e) Explain the benefits and dangers inherent in
  using spreadsheets in budgeting. [2]
  4. Standard costing
  a) Explain the use of standard costs.[2]
  b) Outline the methods used to derive standard
  costs and discuss the different types of cost
  possible.[2]
  c) Explain and illustrate the importance of flexing
  budgets in performance management.[2]
  d) Explain and apply the principle of
  controllability in the performance management
  system.[2]
  5. Material mix and yield variances
  a) Calculate, identify the cause of, and explain
  material mix and yield variances.[2]
  b) Explain the wider issues involved in changing
  material mix e.g. cost, quality and performance
  measurement issues.[2]
  c) Identify and explain the relationship of the
  material usage variance with the material mix
  and yield variances.[2]
  d) Suggest and justify alternative methods of
  controlling production processes.[2]
  6. Sales mix and quantity variances
  a) Calculate, identify the cause of, and explain
  sales mix and quantity variances.[2]
  b) Identify and explain the relationship of the
  sales volume variances with the sales mix and
  quantity variances.[2]
  7. Planning and operational variances
  a) Calculate a revised budget.[2]
  b) Identify and explain those factors that could
  and could not be allowed to revise an original
  budget.[2]
  c) Calculate, identify the cause of and explain
  planning and operational variances for:
  i) sales, including market size and market
  share;
  ii) materials;
  iii) labour, including the effect of the learning
  curve.[2]
  d) Explain and discuss the manipulation issues
  involved in revising budgets.[2]
  8. Performance analysis and *al aspects
  a) Analyse and *uate past performance using
  the results of variance analysis.[2]
  b) Use variance analysis to assess how future
  performance of an organisation or business can
  be improved.[2]
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  10
  c) Identify the factors which influence
  *.[2]
  d) Discuss the issues surrounding setting the
  difficulty level for a budget.[2]
  e) Discuss the effect that variances have on staff
  motivation and action.[2]
  f) Explain the benefits and difficulties of the
  participation of employees in the negotiation of
  targets.[2]
  g) Describe the dysfunctional nature of some
  variances in the modern environment of JIT
  and TQM.[2]
  h) Discuss the *al problems resulting
  from using standard costs in rapidly changing
  environments.[2]
  D PERFORMANCE MEASUREMENT AND
  CONTROL
  1. Performance management information systems
  a) Identify the accounting information
  requirements and describe the different types
  of information systems used for strategic
  planning, management control and operational
  control and decision-making. [2]
  b) Define and identify the main characteristics of
  transaction processing systems; management
  information systems; executive information
  systems; and enterprise resource planning
  systems.[2]
  c) Define and discuss the merits of, and potential
  problems with, open and closed systems with
  regard to the needs of performance
  management. [2]
  2. Sources of management information
  a) Identify the principal internal and external
  sources of management accounting
  information. [2]
  b) Demonstrate how these principal sources of
  management information might be used for
  control purposes. [2]
  c) Identify and discuss the direct data capture
  and process costs of management accounting
  information. [2]
  d) Identify and discuss the indirect costs of
  producing information.[2]
  e) Discuss the limitations of using externally
  generated information.[2]
  3. Management reports
  a) Discuss the principal controls required in
  generating and distributing internal
  information.[2]
  b) Discuss the procedures that may be necessary
  to ensure security of highly confidential
  information that is not for external
  consumption.[2]
  4. Performance analysis in private sector
  organisations
  a) Describe, calculate and interpret financial
  performance indicators (FPIs) for profitability,
  liquidity and risk in both manufacturing and
  service businesses. Suggest methods to
  improve these measures.[2]
  b) Describe, calculate and interpret non-financial
  performance indicators (NFPIs) and suggest
  method to improve the performance
  indicated.[2]
  c) Analyse past performance and suggest ways for
  improving financial and non-financial
  performance.[2]
  d) Explain the causes and problems created by
  short-termism and financial manipulation of
  results and suggest methods to
  encourage a long term view.[2]
  e) Explain and interpret the Balanced
  Scorecard, and the Building Block model
  proposed by Fitzgerald and Moon.[2]
  f) Discuss the difficulties of target setting in
  qualitative areas.[2]
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  11
  5. Divisional performance and transfer pricing
  a) Explain and illustrate the basis for setting a
  transfer price using variable cost, full cost and
  the principles behind allowing for intermediate
  markets.[2]
  b) Explain how transfer prices can distort the
  performance assessment of divisions and
  decisions made.[2]
  c) Explain the meaning of, and calculate, Return
  on Investment (ROI) and Residual Income (RI),
  and discuss their shortcomings.[2]
  d) Compare divisional performance and recognise
  the problems of doing so.[2]
  6. Performance analysis in not for profit
  organisations and the public sector
  a) Comment on the problems of having nonquantifiable
  objectives in performance
  management.[2]
  b) Explain how performance could be measured
  in this sector.[2]
  c) Comment on the problems of having multiple
  objectives in this sector.[2]
  d) Outline Value for Money (VFM) as a public
  sector objective.[1]
  7. External considerations and *al
  aspects
  a) Explain the need to allow for external
  considerations in performance management,
  including stakeholders, market conditions and
  allowance for competitors.[2]
  b) Suggest ways in which external considerations
  could be allowed for in performance
  management.[2]
  c) Interpret performance in the light of external
  considerations.[2]
  d) Identify and explain the * aspects of
  performance management [2]
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  12
  SUMMARY OF CHANGES TO F5
  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.
  There were no deletions but a few additions to clarify what was already assumed in the syllabus as detailed
  below
  Section and subject area Syllabus content
  A4 Throughput accounting a) Discuss and apply the theory of constraints’
  C3. Quantitative analysis in budgeting
  b) Estimate the learning rate and learning effect[2]
  C8 Performance analysis and * aspects
  a) Analyse and *uate past performance using the
  results of variance analysis.
  b) Use variance analysis to assess how future
  performance of an organisation or business can be
  improved
  D4 Performance analysis in private sector organisations c) Analyse past performance and suggest ways for
  improving for improving financial and non-financial
  performance.
  Note that budgeting and standard costing are now
  merged into one syllabus area- budgeting and control.