学习一门课程的内容应该重要去掌握本课程的重点是什么。ACCA考试要学习的知识点很多，学员在学习的时候，需要理解哪些是重点。那么，怎么去学习ACCA考试Strategic performance measuremen-4的内容？
ACCA考试Strategic performance measuremen-4的内容要学习的有很多，学员在备考的时候，要懂得进行知识点的分析与理解才可以。下面是帮助大家进行的ACCA知识点的总结：
1、strategic performance measure in not-for profit organisations
a)objective of not-for-profit organisations
multiple objectives
often non-financial
reflect interests of multiple stakeholder groups
b)measuring performance in not-for-profit organisations
value for money(VFM)
problems with performance meawrement in not-for-profit organisations
c)bench marking and league
2、Strategic performance measures in the private sector
a)primary financial objective
b)financial ratios
profit ratiosrliquidity ratio:gearing ratios(financial&operating gearing) investor ratios
ROCE and ROI:profit before Interest and tax*100/average capital employed
advantages and disadvantages of financial ratio analysis
Appropriate benchmarks
c)other financial performance measures
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