ACCA PM Quantitative analysis in budgeting考点分享,此知识点考试可能10分,会出现选择题、案例选择题。
核心考点重要星级考试题型
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
敲重点:
高低点法是必须要会的!根据高低点法找出成本的函数表达,Y=a+bX,得出公式后将对应的产量代入得出总成本,做好预测,从而做好预算。
学习曲线也经常考选择题,案例选择题也是有可能的,计算是一定要会的。参考2016 Specimen Q21-25题目。
相关系数、决定系数要会计算,同时要会分析解释,理解其含义。
均值、电子表单等知识点要掌握优缺点。
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.