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  Performance Management績效管理
  主要內(nèi)容
  A.Identify and discuss the information,systems anddevelopments in technology required for organisations to manage and measureperformance.識別和討論組織管理和衡量績效所需的信息、系統(tǒng)和技術發(fā)展
  B.Explain and apply cost accounting techniques.解釋并應用成本核算技術
  C.Select and appropriately apply decision-makingtechniques to facilitate business decisions and promote efficient and effectiveuse of scarce business resources,appreciating the risks and uncertaintyinherent in business and controlling those risks.選擇并合理應用決策技術,以促進業(yè)務決策,促進對稀缺商業(yè)資源的高效和有效利用,了解商業(yè)的固有的風險和不確定性,并控制這些風險
  D.Identify and apply appropriate budgeting techniquesand methods for planning and control and use standard costing systems tomeasure and control business performance and to identify remedial action.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
  E.Assess the performance of an organisation from botha financial and nonfinancial viewpoint,appreciating the problems ofcontrolling divisionalised businesses and the importance of allowing forexternal aspects.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。
  Syllabus大綱
  A.Information,technologies and systems fororganizational performance衡量組織績效的信息、技術和系統(tǒng)
  1.Managing information管理信息
  2.Sources of information信息的來源
  3.Information systems and data analytics信息系統(tǒng)和數(shù)據(jù)分析
  B.Specialist cost and management accountingtechniques專業(yè)的成本和管理會計技術
  1.Activity-based costing作業(yè)成本法
  2.Target costing目標成本法
  3.Life-cycle costing生命周期成本法
  4.Throughput accounting產(chǎn)量會計
  5.Environmental accounting環(huán)境會計
  C.Decision-making techniques決策技術
  1.Relevant cost analysis相關成本分析
  2.Cost volume analysis本-量-利分析
  3.Limiting factors限制性因素
  4.Pricing decisions定價決策
  5.Make-or-buy and other short-term decisions自制或外購以及其他短期決定
  6.Dealing with risk and uncertainty indecision-making處理決策中的風險和不確定性
  D.Budgeting and control預算和控制
  1.Budgetary systems and types of budget預算制度和預算類型
  2.Quantitative analysis in budgeting預算的量化分析
  3.Standard costing標準成本計算
  4.Material mix and yield variances材料混合和產(chǎn)出差異
  5.Sales mix and quantity variances銷售混合和數(shù)量差異
  6.Planning and operational variances計劃和運營差異
  7.Performance analysis績效分析
  E.Performance measurement and control績效評估和控制
  1.Performance analysis in private sectororganisations私營機構(gòu)的績效分析
  2.Divisional performance and transfer pricing分部績效和轉(zhuǎn)移定價
  3.Performance analysis in not-for-profit organisationsand the public sector非盈利組織和公共事業(yè)組織的績效分析
  4.External considerations and *al aspects外部考慮和行為因素
  考試題型
  CBE機考為3小時(外加10分鐘閱讀考前說明的時間)。