ACCA PM Quantitative analysis in budgeting考點分享

ACCA PM Quantitative analysis in budgeting考點分享,知識點考試可能10,會出現選擇題、案例選擇題。

核心考點重要星級考試題型

Correlation coefficient、Coefficient of determination★★Section A

High low method★★★Section A&B

Regression analysis★Section A&B

Time series analysis★★Section A&B

Learning curve★★★Section A&B

敲重點:

高低點法是必須要會的!根據高低點法找出成本的函數表達,Y=a+bX,得出公式后將對應的產量代入得出總成本,做好預測,從而做好預算。

學習曲線也經常考選擇題,案例選擇題也是有可能的,計算是一定要會的。參考2016 Specimen Q21-25題目。

相關系數、決定系數要會計算,同時要會分析解釋,理解其含義。

均值、電子表單等知識點要掌握優缺點。

Exam format

l Section A of the exam comprises 15 objective test questions of 2 marks each.

l Section B of the exam comprises of three case style questions. These each contain five objective test questions of two marks each which are based around a common scenario.

l Section C of the exam comprises two 20 mark constructed response questions.