ACCA PM Quantitative analysis in budgeting考點分享，此知識點考試可能10分，會出現(xiàn)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(jù)高低點法找出成本的函數(shù)表達，Y=a+bX，得出公式后將對應的產(chǎn)量代入得出總成本，做好預測，從而做好預算。

學習曲線也經(jīng)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(shù)、決定系數(shù)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(yōu)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.