2019年9月ACCA PM考綱變化情況

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來源: 正保會計網校編輯：正保會計網校 2019/05/24 16:39:54　字體：大小

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PM《業(yè)績管理》是APM的學習基礎，也是對FA《管理會計》的進一步延伸。它涵蓋了專業(yè)成本和管理會計、決策技巧、預算、標準成本法和差異分析與業(yè)績衡量和控制方面的內容。自2019年9月開始，ACCA將開始使用新大綱，據悉在全新的大綱下，PM考試內容將會發(fā)生以下變化：

The main areas which have been added to the syllabus are summarized in the table below.

Section and subject area	Syllabus content
A Information, technologies and systems for organizational performance	This is a new syllabus area. A1a, A1b, A1c – new learning outcomes A1d – Was previously D3a A1e – Was previously D3b A2a-d – Was previously D2a-d A3a – Was previously D1a A3b – Was previously D1b and the verb identify has been changed to discuss A3c, A3d – new learning outcomes
B Specialist cost and management accounting techniques	Overall syllabus area has changed from A to B and subject areas have been renumbered. Learning outcomes are unchanged.
C Decision-making techniques	Overall syllabus area has changed from B to C and subject areas have been renumbered. The following changes to learning outcomes have been applied: C2e – The verb prepare has been changed to interpret. C3c – The learning outcome has been updated to say ‘using both linear programming graphs and simultaneous equations as appropriate. C6e – The verb draw has been changed to interpret.
D Budgeting and control	Overall syllabus area has changed from C to D and subject areas have been re-numbered. The following changes to learning outcomes have been applied: Learning outcomes C2e and C2f under the previous syllabus have been removed.
E Performance measurement and control	Overall syllabus area has changed from D to E and subject areas have been renumbered. The following changes to learning outcomes have been applied: Learning outcomes D1a and D1b under the previous syllabus have been moved to A3. Learning outcome D1c under the previous syllabus has been removed. Learning outcomes D2a-D2d under the previous syllabus have been moved to A2. Learning outcome D2e under the previous syllabus has been removed. Learning outcomes D3a and D3b under the previous syllabus have been moved to A1. Learning outcome D7d under the previous syllabus has been removed.