學(xué)習(xí)一門課程的內(nèi)容應(yīng)該重要去掌握本課程的重點(diǎn)是什么。ACCA考試要學(xué)習(xí)的知識點(diǎn)很多，學(xué)員在學(xué)習(xí)的時候，需要理解哪些是重點(diǎn)。那么，怎么去學(xué)習(xí)ACCA考試Strategic performance measuremen-4的內(nèi)容？

ACCA考試Strategic performance measuremen-4的內(nèi)容要學(xué)習(xí)的有很多，學(xué)員在備考的時候，要懂得進(jìn)行知識點(diǎn)的分析與理解才可以。下面是幫助大家進(jìn)行的ACCA知識點(diǎn)的總結(jié)：

1、strategic performance measure in not-for profit organisations

a)objective of not-for-profit organisations

multiple objectives

often non-financial

reflect interests of multiple stakeholder groups

b)measuring performance in not-for-profit organisations

value for money(VFM)

problems with performance meawrement in not-for-profit organisations

c)bench marking and league

2、Strategic performance measures in the private sector

a)primary financial objective

b)financial ratios

profit ratiosrliquidity ratio:gearing ratios(financial&operating gearing) investor ratios

ROCE and ROI:profit before Interest and tax*100/average capital employed

advantages and disadvantages of financial ratio analysis

Appropriate benchmarks

c)other financial performance measures

ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。