2020年ACCA各科目备考分享：PM绩效管理Syllabus大纲
来源：长理培训发布时间：2020-03-11 18:09:15
A.Information,technologies and systems fororganizational performance衡量组织绩效的信息、技术和系统
1.Managing information管理信息
2.Sources of information信息的来源
3.Information systems and data analytics信息系统和数据分析
B.Specialist cost and management accountingtechniques专业的成本和管理会计技术
1.Activity-based costing作业成本法
2.Target costing目标成本法
3.Life-cycle costing生命周期成本法
4.Throughput accounting产量会计
5.Environmental accounting环境会计
C.Decision-making techniques决策技术
1.Relevant cost analysis相关成本分析
2.Cost volume analysis本-量-利分析
3.Limiting factors限制性因素
4.Pricing decisions定价决策
5.Make-or-buy and other short-term decisions自制或外购以及其他短期决定
6.Dealing with risk and uncertainty indecision-making处理决策中的风险和不确定性
D.Budgeting and control预算和控制
1.Budgetary systems and types of budget预算制度和预算类型
2.Quantitative analysis in budgeting预算的量化分析
3.Standard costing标准成本计算
4.Material mix and yield variances材料混合和产出差异
5.Sales mix and quantity variances销售混合和数量差异
6.Planning and operational variances计划和运营差异
7.Performance analysis绩效分析
E.Performance measurement and control绩效评估和控制
1.Performance analysis in private sectororganisations私营机构的绩效分析
2.Divisional performance and transfer pricing分部绩效和转移定价
3.Performance analysis in not-for-profit organisationsand the public sector非盈利组织和公共事业组织的绩效分析
4.External considerations and behavioural aspects外部考虑和行为因素
湘公网安备:43011102000856号 
点击加载更多评论>>