掌握ACCA考試知識點的內(nèi)容是每一位ACCA學(xué)員必須要做到的，通過ACCA考試讓學(xué)員掌握到更多的財會知識。ACCA考試中Six sigma要掌握的內(nèi)容包含哪些？
Six sigma的內(nèi)容主要包含下面幾點，學(xué)員可以邊學(xué)習(xí)邊總結(jié)，為更好的備考ACCA考試做好充分的準備。
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
1、Principle of six sigma
The normal distribution
Suitability of six sigma
Six Sigma is best applied to the incremental improvement of fairly narrowly defined processes and
2、sub-processes
it is not an appropriate approach to process reengineering or radical redesign
3、Project phases of Six sigma 【DMAIC 】
1) Define customer requirements
【分為 basic【minimum requirement】，Satisfiers【Improve experience】和 Delighters【unexpected by customer】，表現(xiàn)達到顧客要求的三個層次。根據(jù)題目情況進行分析，到底公司需要達到哪個層次】
2) Measure existing performance
Principle of measures
Only measure what the customer thinks is important.只評估顧客需求
Do not measure things that the customer is satisfied with.顧客已經(jīng)滿意的不再評估
Only measure things that can be improved. 只評估可提升的業(yè)績
Area of measures 【input, output, process【類似 VFM】】
Inputs such as raw materials and product specifications
Process elements such as cost, time, skills and training
Outputs and customer satisfaction
3) Analyse the existing process
【首先劃分出來哪些 activity 是 value adding 的，哪些是 non-value added 的，對應(yīng)下面每一種分類都要安排分析步驟。對于 non-value added activity，可以采取 divest 或者 outsource 的方式，對于 value added activity，可以采取 improve efficiency，BPR 的方式提高效率】
Value adding
Necessary support to value-adding activities
Non value adding
4) Improve the process
Revisit project to corporate implications
Rational review【主要看 cost 和 resource consequence】
Implementation of the agreed improvements 【需要仔細考慮不同 stakeholder 的 interest】
5) Control the new process
Cost of monitoring must be considered 【* cost/benefit】
4、Six sigma and new process 【DMADV 】
Define. Define customer requirements, and the objective of the process or activity.【以顧客為導(dǎo)向】
Measure. Measure and identify product capabilities and process capabilities, and assess risks involved.【評估產(chǎn)品性能，流程性能以及相關(guān)風(fēng)險】
Analyse. Analyse alternative ways of designing the process or activity and evaluate them to choose the best alternative.【評估不同選擇的優(yōu)缺點，然后選擇一個zui好的】
Design. Plan the design of the process or activity, optimise the design and then produce the design. 【將選擇好的進行細化設(shè)計】
Verify. Verify the actual process works as intended in the design, by carrying out trial runs. Then implement the process 【核實實際流程與預(yù)計的差別，并安排施行】
ACCA課程對學(xué)員很關(guān)鍵，選擇怎樣的課程就能掌握怎樣的知識。》》》ACCA智課升級試學(xué)僅需29.9元！ACCA各種班型學(xué)習(xí)，幫助學(xué)員實現(xiàn)自我提升。
想要了解更多有關(guān)ACCA考試相關(guān)知識點的內(nèi)容，點擊右側(cè)問題咨詢或添加融躍老師微信（rongyuejiaoyu），融躍教育金融專業(yè)英語詞匯大全!
