2020年ACCA各科目备考分享：PM绩效管理

来源：长理培训发布时间：2020-03-11 18:08:51

A.Identify and discuss the information,systems anddevelopments in technology required for organisations to manage and measureperformance.识别和讨论组织管理和衡量绩效所需的信息、系统和技术发展

B.Explain and apply cost accounting techniques.解释并应用成本核算技术

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.选择并合理应用决策技术，以促进业务决策，促进对稀缺商业资源的高效和有效利用，了解商业的固有的风险和不确定性，并控制这些风险

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.识别和应用适当的预算编制技术和方法来规划和控制，并使用标准成本制度来衡量和控制绩效，并确定补救措施

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.从财务和非财务角度评估组织的绩效，识别控制分部门业务的问题以及考虑外部因素的重要性。

责编：刘希

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