ACCA2019-2020MA(F2)考试大纲,速看!

发布时间:2019-07-19


2019-2020年的考试大纲已经上线了,小编特地整理了MAF2)科目的考纲变动细节情况给大家,具体内容如下。

一、科目关联(Relation Diagram)

Management Accounting(MA)《管理会计》课程中的相关知识首先与Performance Management(PM)《业绩管理》和Advanced Performance Management(APM)《高级业绩管理》这两门科目中的知识有所关联。此外,还会涉及到一定的Strategic Business Leader(SBL)《战略商业报告》。

而在MA课程中学到的知识,将会运用到学员后续高阶课程的PMAPM科目的学习中。MA课程中的Part B最后一章节Alternative costing methods会出现在PMPart APart E有关Performance management的部分会出现在PM以及APM课程里。

MA课程中为之后的PM课程以及高阶必修的SBR课程打下基础。而MA课程直接承接的是PM,二者紧密关联,MA培养学员基础的管理会计技巧和认知,PM以及APM则培养学员更高级、真实的业绩管理能力。所以对于后期选修对APM有兴趣的学员来说,MA更是极为重要的一门科目!

二、新课程框架和新考纲(New Framework and Syllabus)

整体变化是增加了一个版块,这个版块整合了关于Date analysis and statistical techniques的内容,同时又新增了一些这个内容的其他知识点。

第一个变化

新增版块Data analysis and statistical techniques成为了Part B部分。但是其他版块内容不变,以此往后顺延。由原来的Part A-Part E 5Part的内容;变成了现在Part A-Part F 6Part的内容。

第二个变化

将原来考纲Part C Budgeting中的Statistical techniques这个知识点放在了新考纲Part B Data analysis and statistical techniquesForecasting techniques中。

第三个变化

新增了一部分的知识点。一个是Big data and analysis,放在了Part A The nature,source and purpose ofmanagement informationSources of data;一个是Summarising and analysing data,放在了Part B Date analysis and statistical technique

对于此次考纲的调整,可以看出对Date analysis and statistical techniques进行了一个整合。内容基本不变,我们主要看的就是新增的知识点。

三、新增知识点1Big data and analysis

考纲要求的是Describe the main uses of big data andanalytics for organisations。那也就是需要大家知道和分析大数据在企业中的用途。考试依然最多是以选择题形式进行考察。

四、新增知识点2Summarising and analysing data

考纲要求:

a)Calculate the mean,mode and median forungrouped data and the mean for groupeddata.

b)Calculate measures of dispersion including thevariance,standard deviation and coefficient ofvariation both grouped and ungrouped data.

c)Calculate expected values for use in decisionmaking.

d)Explain the properties of a normaldistribution.

e)Interpret normal distribution graphs and tables

那么要求大家掌握的就是对均值、中位数、离散度、标准差、变异系数、均值及期望值等的计算。对正太分布图,要了解它的性质并能够解读其中的含义。考试通常会以计算分析等形式进行考察。

关于考试:

五、MA课程考试形式和分值分布:

Section A是352分的填空选择,一共70;Section B3道大题,每题10分,各来自Part CDE,也是填空选择的形式。

综合以上就是关于MA的考纲变化详情,希望能对各位小伙伴有用。


下面小编为大家准备了 ACCA考试 的相关考题,供大家学习参考。

(c) (i) Compute Gloria’s capital gains tax liability for 2006/07 ignoring any claims or elections available to

reduce the liability. (3 marks)

正确答案:

 


4 Global Imaging is a fast growing high tech company with some 100 employees which aims to double in size over the

next three years. The company was set up as a spin out company by two research professors from a major university

hospital who now act as joint managing directors. They are likely to leave the company once the growth objective is

achieved.

Global Imaging’s products are sophisticated imaging devices facing a growing demand from the defence and health

industries. These two markets are very different in terms of customer requirements but share a related technology.

Over 90% of sales are from exports and the current strategic plan anticipates a foreign manufacturing plant being set

up during the existing three-year strategic plan. Current management positions are largely filled by staff who joined in

the early years of the company and reflect the heavy reliance on research and development to generate the products

to grow the business. Further growth will require additional staff in all parts of the business, particularly in

manufacturing and sales and marketing.

Paul Simpson, HR manager at Global Imaging is annoyed. This stems from the fact that HR is the one management

function not involved in the strategic planning process shaping the future growth and direction of the company. He

feels trapped in a role traditionally given to HR specialists, that of simply reacting to the staffing needs brought about

by strategic decisions taken by other parts of the business. He feels even more threatened by one of the joint managing

directors arguing that HR issues should be the responsibility of the line managers and not a specialist HR staff

function. Even worse, Paul has become aware of the increasing number of companies looking to outsource some or

all of their HR activities.

Paul wants to develop a convincing case why HR should not only be retained as a core function in Global Imaging’s

activities, but also be directly involved in the development of the current growth strategy.

Required:

Paul has asked you to prepare a short report to present to Global Imaging’s board of directors:

(a) Write a short report for Paul Simpson on the way a Human Resource Plan could link effectively with Global

Imaging’s growth strategy. (12 marks)

正确答案:
(a) To: Paul Simpson – HR Manager
From:
Human Resource Planning and Global Imaging’s future growth
I will use this report to highlight the main phases in HR (human resource) planning and then deal with the specific HR
activities, which will be needed to support the achievement of the growth strategy.
There are four major stages in creating a human resource plan. Firstly, auditing the current HR resources in Global Imaging,
as a relatively young company one could anticipate it having a relatively young labour force many of whom will be
professionally qualified. Secondly, the planned growth will require a forecast of both the number and type of people who will
be needed to implement the strategy. Thirdly, planning will be needed on how to meet the needs identified in the forecast –
how do we fill the gap in between the human reources we currently have and those needed to fulfil the plan? Finally, there
will be the need to control those resources in terms of measuring performance against the goals set.
The key activities to achieve the growth goals will be:
Recruitment, selection and staffing – here the key issues will be to recruit the necessary additional staff and mix of suitably
qualified workers. The growth of the company will create management succession issues including the two managing
directors, who are looking to exit the business in the foreseeable future. The rate of growth will also make it necessary to
manage significant internal transfers of people in the company as new positions and promotion opportunities are created.
Compensation and benefits – the start up phase of a company’s life is often a stage where a formal reward structure has not
been created. It also may be necessary to meet or exceed the labour market rates in order to attract the necessary talent. As
the firm grows there will be a need to ensure that the firm is competitive in terms of the rewards offered, but there is an
increasing need to ensure equity between newcomers and staff already employed in the firm. These pressures will normally
lead to the creation of a formal compensation structure.
Employee training and development – here there is a need to create an effective management team through management
development and organisational development.

Political
Global stability
Free trade
No wars
Economic
Growth
High disposable incomes
Stable fuel prices
Low inflation
No tax increases
AIRTITE
Social
More travel
Pensioners living longer
– travelling more
More working abroad
More second homes
Technological
Engines more efficent
Larger aircraft
Less pollution
Environmental
No global emission policy
No global warming threat
Legal
Free trade
No emission controls
No wars
Labour employee relations – here there is a need to establish harmonious labour relations and employee motivation and
morale.
Overall, the HR implications of the proposed growth strategy are profound and there is a significant danger that failure to linkstrategy and the consequent HR needs will act as a major constraint on achieving the strategy.
Yours,

(b) Explain and give examples of assertive behaviour. (7 marks)

正确答案:
(b) Assertive behaviour on the other hand is based on equality and co-operation. It involves standing up for one’s own rights and needs but also respects the rights and needs of others. It is not overbearing or aggressive but can be described as clear, honest and direct communication.
Assertive individuals defend their rights in a way that does not violate another individual’s rights. They express their needs,wants, opinions, feelings and beliefs in direct and appropriate ways.
Characteristics of assertive behaviour include statements that are short, clear and to the point, distinctions made between fact and opinion, suggestions weighted with advice and evidence. Constructive criticism is the norm and offered without blame or assumptions. Questions to establish the wishes, opinions and thoughts of others are used as ways of getting around problems. There are no ‘ought’ or ‘should’ conditions, the first statement is often held, the individual’s own feelings are expressed and not those of others. Assertive behaviour can be successful if it displays a willingness to deliver a mutual compromise as an aid to achieving a clear objective.

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