ACCA考試：Alternative views of performance measurement and management！

要想更好的學(xué)習(xí)ACCA考試的內(nèi)容，學(xué)員就應(yīng)該有自己的學(xué)習(xí)方法，同時(shí)搭配適合自己的網(wǎng)課進(jìn)行學(xué)習(xí)，達(dá)到事半功倍的效果才可以。今天融躍小編給大家分享，ACCA考試：Alternative views of performance measurement and management！

ACCA考試Alternative views of performance measurement and management要學(xué)習(xí)的知識(shí)點(diǎn)很多，學(xué)員在備考的時(shí)候，做好知識(shí)點(diǎn)的掌握很關(guān)鍵。下面是小編給大家總結(jié)的ACCA知識(shí)點(diǎn)：

1、multi-dimensional performance measurement systems

importance of non-financial Information as well as financial

2、balanced scorecard(Kaplan&Norton)

characteristic:

focuses on both internal and external factors and links performance measures to key elements of a company's strategy.

requires a balanced consideration of both financial and non-financial measures and goals to prevent improvements being made in one area at the expense of another.

problems:

the number of measures used can be confusing and make interpretation difficult

stakeholders' needsGnduding staff) are not explicitly included

3、performance pa ramid (Lyneh&C ross)

4、building block model(Fitzgerald&Moon)

for use in service businesses

three'building blocks"

5、activity-based management(ABM)

is the use of activity-base costing for improving cost management and value engineering.

goals is to enable customer needs to be statisfied using fev/er resources and reducing costs.

need to distinguish between value added and non-value added activities.

two levels of ABM

6、value-base management(VBM)

manager need to focus on creating value for shareholders,activities should only be undertaken if they add value.

value is measured by discounted future cash flows .not simply current profit.

decisions should be made with reference to value drivers(financial and non-financiaD.

four-stage implementation process

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