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Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA F2 习题详解 Management Accounting (MA) 管理会计 ACCA Lecturer: Belinda Qiu ACCAspace 中国 ACCA 特许公认会计师教育平台 Copyright ACCAspace.com

Part E 1. Performance measurement overview 2. Performance measurement application 2

1. Mission Part E Performance measurement overview 3

类型一 : 定义题 Part E Performance measurement overview 4

Part E Performance measurement overview 5

2. Objectives Part E Performance measurement overview 6

类型一 : 定义题 Part E Performance measurement overview 7

Part E Performance measurement overview 8

3. CSF & KPI Part E Performance measurement overview 9

类型一 : 定义题 Part E Performance measurement overview 10

Part E Performance measurement overview 4. Financial performance measurement -Profitability: gross profit margin, net profit margin, ROCE, asset turnover -Liquidity: current ratio, quick ratio, receivables collection period, ayables period, inventory holding period p -Risk: gearing, interest cover -RI, ROI 11

类型一 : 计算题 Part E Performance measurement overview 12

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Part E Performance measurement overview 14

类型二 : 定义题 Part E Performance measurement overview 15

Part E Performance measurement overview 16

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Part E Performance measurement overview 5. Non-financial performance measurement 19

类型一 : 定义 Part E Performance measurement overview 20

Part E Performance measurement overview 21

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Part E Performance measurement overview 6. 3E 23

类型一 : 定义 Part E Performance measurement overview 24

Part E Performance measurement overview 7. Balanced scorecard 25

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Part E Performance measurement overview Balanced scorecard 优缺点总结 : 1. 从 balanced scorecard 的四个评价方面入手 2. 优点 : - 四个方面的涉及范围 :internal & external, financial & non-financial, long-term & short-term - 四个不同方面 :keep in balance 3. 缺点 : - 四个不同方面 :conflicts, too much information (sea of information) - 四个方面的涉及范围 :how to measure the four aspects (appropriate measurement methods) -balanced scorecard 是一种新的评估方面 :unfamiliar with the terms 28

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Part E Performance measurement overview 8. External consideration -economic and market conditions -government regulations Uncontrollable, unpredicted, Consider those factors when performance evaluation 30

类型一 : 定义题 Part E Performance measurement overview 31

Part E Performance measurement overview 32

Part E Performance measurement application 1. efficiency, activity and capacity ratio-manufacturing industry 33

Part E Performance measurement application 公式记忆方法 : 联系 fixed overhead variances 1. Capacity: 看的是能力, 做预算时考虑的是公司的合理生产能力, 所以和实际相比之间的差异属于 capacity 2. Activity: 看的是活动量的差异, 不能考虑实际工作时的不效率部分, 用 std. 和 bgt. 比较 3. Efficiency: 看的是效率好不好, 用 std. 和 act. 比较 34

类型一 : 计算题 见基础课 PPT Part E Performance measurement application 35

Part E Performance measurement application 2. Performance measurement for servicing industry 36

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Part E Performance measurement application 类型一 : 定义题 (common sense) 39

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Part E Performance measurement application 3. Benchmarking 41

类型一 : 定义题 Part E Performance measurement application 42

Part E Performance measurement application 43

Part E Performance measurement application 4. Work study & organization and methods 44

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Part E Performance measurement application 如果忘记了定义怎么办?-- 看字面意思 猜 1. Work measurement: 有 measurement, 所以应该有 测量 的意思 2. Work study: study 学习, 和在一起就是学习工作, 学习工作为了提高效率 3. Method study: 学习方法, 学习什么样的方法? 学习工作的方法 46

Part E Performance measurement application 5. Value analysis 47

类型一 : 定义题 Part E Performance measurement application 48

Professional Accounting Education Provided by Academy of Professional Accounting (APA)