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ACCA《PM業(yè)績管理》考試大綱變化，2023年9月起變動情況一覽！在報考某項證書之前，同學們都需要了解一下證書的考綱變化情況，ACCA也不例外，學姐就整理了這部分的資料，趕快來看看吧！同時點擊這里也可以領取高頓整理的全新ACCA考綱解析【免費下載】戳我領取2023年ACCA全新考綱解析和全科備考資料> > >
一、ACCA《PM業(yè)績管理》考試大綱變化
2023年9月–2024年6月ACCA《PM業(yè)績管理》考試大綱將發(fā)生2%的變動，具體變動信息如下，同學們可以以此作為參考：
| Section and subject area | Syllabus content |
| A：Information,technologies and systems for organisational performance | A：Heading changed to Management information systems and data analytics |
| A1：Managing information | A1：Heading changed to Management information systems |
| A1d/e moved to A2b/c | |
| New A1d/e(were A3a/b) | |
| A2：Sources of information | A2：Heading changed to Uses and control of information |
| A2a/c/d removed,and subsequent learning outcomes renumbered | |
| A1a(was A1b)small rewording | |
| A1d new learning outcome covering data visualisation A3 | |
| A3：Information systems and data analytics | A3：Heading changed to Big data and data analytics |
| A3a/b moved to A1d/e and subsequent learning outcomes renumbered | |
| B5：Environmental accounting | B5：Heading changed to Accounting for environmental and sustainability factors |
| B5c/d new learning outcomes covering sustainability | |
| D1：Budgetary systems and types of budget | D1：D1k new learning outcome covering ethical and sustainability factors in budgeting |
| D2：Quantitative techniques | D2：Heading changed to Analytical techniques in budgeting and forecasting |
| E1：Performance analysis in private sector organisations | E1：Heading changed to Performance analysis in private sector,public sector and not-for-profit organisations |
| E1a small wording change for consistency across exams.There are no changes to the examinable performance measures. | |
| E1b small wording change | |
| E1e new learning outcome covering the issues faced when considering sustainability | |
| E1e/f renumbered to E1f/g | |
| E1h(was E4a) | |
| E1i new learning outcome covering considerations of sustainability | |
| E3：Performance analysis in not-for-profit organisations and the public sector | E3：Heading changed to Specific performance analysis issues in notfor-profit organisations and the public sector |
| E2d expanded to specifically include 3Es | |
| E3e/f/g/h combined with E1b/f/c/d | |
| E4：External considerations and the impact on performance | E4：This section has been removed as all topics are covered within other learning outcomes |
二、ACCA《PM業(yè)績管理》介紹
PM《業(yè)績管理》是APM《高級業(yè)績管理》的直接基礎，一部分內(nèi)容是對MA《管理會計》的進一步延伸。一般在考試周的周三進行考試，考試內(nèi)容包含了專業(yè)成本和管理會計，決策技巧，預算，標準成本法和差異分析，業(yè)績衡量和控制?？荚嚂r間為3小時。
要求考生能夠掌握：辨識和討論為組織管理和衡量績效所需的信息、系統(tǒng)和技術發(fā)展；說明并應用成本核算技術；選擇并合理應用決策技術，以促進業(yè)務決策，高效有效地利用稀缺商業(yè)資源，了解商業(yè)固有的風險和不確定性，并控制這些風險；識別和應用適當?shù)念A算編制技術和方法來規(guī)劃和控制，并使用標準成本制度來衡量和控制績效，并確定補救措施；從財務和非財務角度評估組織的績效，識別控制分部門業(yè)務的問題以及考慮外部因素的重要性。
