ACCA PM Performance考點分享，此知識點考試可能20分，會出現選擇題、案例選擇題、主觀題。

核心考點重要星級考試題型

FPIs analysis and NFPIs★★★Section A&B&C

Balanced scorecard★★★Section A&B&C

Building Block Model★★★Section A&B&C

Transfer pricing★★★Section A&B&C

敲重點：公式如下，必須要會計算~

efficiency ratio

l Accounts receivable days =365 ÷ Credit sales/Accounts receivable = 365 ×A/R/Credit sales

l Inventory days =365 ÷ Cost of sales/Inventory = 365 ×Inventory/Cost of sales

l Accounts payable days =365 ÷ Credit purchases/Accounts payables

= 365 ×A/P/Credit purchases

Risk

l Financial gearing = NCL/NCL+Equity

l Interest cover = PBIT/Finance costs

l Dividend cover = Earnings/ ordinary share dividends

Shareholders’ return

l Dividends yield = DPS/ Price

l Growth of price

ROI =  Controllable profit / Capital Employed × 100%

RI = Controllable profit – notional interest on capital

平衡積分卡、積木模型、轉移定價都是必須掌握的，是重難點！會考查大題。