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！
Profitability
l Growth of sales
l EPS = PAT/No.of shares
l ROCE = PBIT/Capital Employed
? CE = L-T debt + Equity = Net current assets + fixed assets
l Profit margin = Profit/Sales
l Asset turnover =Sales/Capital Employed
l Profit margin × Asset turnover =ROCE
Liquidity
l Current ratio = Current assets/Current liability
l Quick ratio = Current assets ?Inventory/Current liability = Quick Assets/Current liability
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