ACCA PM Performance考點(diǎn)分享，此知識(shí)點(diǎn)考試可能20分，會(huì)出現(xiàn)選擇題、案例選擇題、主觀題。

核心考點(diǎn)重要星級(jí)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(diǎn)：公式如下，必須要會(huì)計(jì)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(zhuǎn)移定價(jià)都是必須掌握的，是重難點(diǎn)！會(huì)考查大題。