【F5】- Key Examinable Areas For December 2010-George Dong pj(,Zd[47
Key Examinable Areas %TqC/
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For December 2010 j8gdlIx
声明：考官屡次在考试报告中明确指出猜题的诸多弊端，同时他强调了只有完全深入的掌握了大纲要求的知识点才能顺利通过考试。这也是ACCA对所有考生的基本要求。本文并非对2010 年12 月的考试进行预测，而是对考试大纲进行梳理，突出重要的知识章节，以帮助 考生能更好的备考。 iy"*5<;*DD
ACCA大纲把F5分成5个部分，我们回顾一下各个部分的重点： = (^3}x
A. Cost management technique mE[y SrV
? This topic focus on overhead allocation, absorption and marginal cost already covered in F2 study, but it will be continuously being assessed in F5. rC5O")I<
? ABC costing is a key area of this topic; students should know to calculate the cost of a product with this method, and knowing the advantage and disadvantages of this method. EQ_aa@M7
? Throughput accounting is another method requires calculation and discuss. 2 < 3K3uz
? Targeting cost, Back-flush accounting and life cycle costing are only likely appearing in discussion part. xSu >
B. Decision making technique []T8 k9g/-
ü Single limiting factor can be easily settled with PI method, and multi-limiting factors questions will use linear programming, which has just been assessed in June sitting. \2z >?i)
ü Another key area is dealing with risks and uncertainty. Candidates should familiar with different risk preference and matching with appropriate methods like maximax, maximin, minimax regret and EV. ~LC-[ &$
ü Students should comfortable with sensitivity analysis when facing uncertainty question, and able to discuss other methods. Ys7]B9/1O
C. Budgeting Y);=TM6s
ü Budgeting is a big topic in F5 syllabus; students should know how to answer a written question on budgeting. e.g. comparing different budgetary control systems $cg cX
ü Only flexed budget can be a suitable base for performance evaluation v[<T]1=LRC
ü Students need to familiar with techniques such as :simple average growth, time series and linear regression when taking quantitative analysis in budgeting ^zr`;cJ +c
ü Qualitative analysis include experience and market research JXx wr)i
D. Standard costing and variance analysis ~J]qP #C
ü Variance analysis is a key tool used to assess a firm’s performance; students should familiar with the calculation of basic variances, and able to explain the meaning of the results. qP
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ü Material mix and yield variances is new in F5, please read the article written by examiner lq uLT6]
ü Planning and operational variances; calculation and discussion VU#7%ufu&
ü Behavioural aspects when investigating a variance is equal important, student should be able to apply related knowledge in an exam scenario. PY'2h4IL
E. Performance measurement CJyevMf'
ü Interpreting both financial and non-financial performance measures，balance scorecard can be a useful tool in a discussion question. 1;iUWU1@
ü Able to using ROI, RI in divisional performance measurement, and identify appropriate KPIs. $~kA
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ü Measure NFP (not for profit) organisations – 3Es k3|Z7eW}[
ü Transfer pricing is not key topic of F5, but students should know the basic principle at lease. Ort(AfW
George Dong *WZA9G#V
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