要想更好的學習ACCA考試的內容，學員就應該有自己的學習方法，同時搭配適合自己的網(wǎng)課進行學習，達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要學習的知識點很多，學員在備考的時候，做好知識點的掌握很關鍵。下面是小編給大家總結的ACCA知識點：

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

ACCA考試的相關內容分享就到這里，融躍教育為ACCA學員準備各種資料、免費代報名等服務，還有需要或不清楚的問題添加融躍教育老師微信rongyuejiaoyu。