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[转帖]ACCA Exam Tips for December 2008 - F5

Accouring to  FTC Kaplan following are the topics that are expected to appear in F5 Performance Management for December 2008 attempt.WARNING:The examiners deliberately try to avoid question spotting. Use the tips as areas to have a good look at, but rememhber that no-one knows what’s in the exam except the examiner. Your safest bet is to achieve good syllabus coverage in your revision, as the examiner aims to do in the exam.The areas that we would expect to see most regularly in the exam are:

•  Budgeting – questions may focus on implications of differing budget approaches and their impacts on motivation.  The conflict between ZBB and incremental budgeting is also likely to be explored
Learning curve.
Performance appraisal.
Transfer pricing.
Risk and uncertainty.
Throughput accounting.

 
•  Variance analysis - particularly mix and yield along with interpretation of variances 


•  Budgeting – questions may focus on implications of differing budget approaches and their impacts on motivation.  The conflict between ZBB and incremental budgeting is also likely to be explored
Learning curve.
Performance appraisal.
Transfer pricing.
Risk and uncertainty.
Throughput accounting.

 
•  Variance analysis - particularly mix and yield along with interpretation of variances 

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