要想更好的学习ACCA考试的内容，学员就应该有自己的学习方法，同时搭配适合自己的网课进行学习，达到事半功倍的效果才可以。今天融跃小编给大家分享，ACCA考试：Alternative views of performance measurement and management！
ACCA考试Alternative views of performance measurement and management要学习的知识点很多，学员在备考的时候，做好知识点的掌握很关键。下面是小编给大家总结的ACCA知识点：
1、multi-dimensional performance measurement systems
importance of non-financial Information as well as financial
2、balanced scorecard(Kaplan&Norton)
characteristic:
focuses on both internal and external factors and links performance measures to key elements of a company's strategy.
requires a balanced consideration of both financial and non-financial measures and goals to prevent improvements being made in one area at the expense of another.
problems:
the number of measures used can be confusing and make interpretation difficult
stakeholders' needsGnduding staff) are not explicitly included
3、performance pa ramid (Lyneh&C ross)
4、building block model(Fitzgerald&Moon)
for use in service businesses
three'building blocks"
5、activity-based management(ABM)
is the use of activity-base costing for improving cost management and value engineering.
goals is to enable customer needs to be statisfied using fev/er resources and reducing costs.
need to distinguish between value added and non-value added activities.
two levels of ABM
6、value-base management(VBM)
manager need to focus on creating value for shareholders,activities should only be undertaken if they add value.
value is measured by discounted future cash flows .not simply current profit.
decisions should be made with reference to value drivers(financial and non-financiaD.
four-stage implementation process
ACCA考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信rongyuejiaoyu。
