ACCA F5考试12月份改革政策解读

ACCA考试(F5)12月份改革政策解读

PAPER F5, PERFORMANCE MANAGEMENT

From December 2014 the Paper F5 exam is being re-structured as follows:

New structure
The syllabus is assessed by a three-hour paper-based exam.

All questions are compulsory. It will contain both computational and discursive elements.

Some questions will adopt a scenario/case study approach.

The exam structure consists of:

Section A	(%)
20 x 2 mark objective test question	40
Section B
3 x 10 marks	30
2 x 15 marks	30
	100

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.

Syllabus changes
There were no deletions but a few additions to clarify what was already assumed in the syllabus as detailed below in Table 3:

Table 3 – Additions to Paper F5

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
D8 Performance analysis and behaviour aspects	(a) Analyse and evaluate 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