ACCA PM Performance考点分享（下）

ACCA PM Performance考点分享，此知识点考试可能20分，会出现选择题、案例选择题、主观题。

核心考点重要星级考试题型

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

敲重点：公式如下，必须要会计算~

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

平衡积分卡、积木模型、转移定价都是必须掌握的，是重难点！会考查大题。