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2024年9月ACCA考試PM考情分析來(lái)了！這幾點(diǎn)都考到了！
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9月ACCA考試PM考情分析已整理完畢！讓我們看看這次考試都涉及到哪些知識(shí)點(diǎn)吧！
先來(lái)看看【考生反饋版】：
Section B
l Specialist cost and management accounting techniques
Limiting factors
Throughput accounting
l Budgeting and control
Rolling budget
Section C
l Management information systems and data analytics
Management information systems and executive information systems
l Decision-making techniques
Additional factors should be considered when make shut down decisions
Outsource
Techniques of maximax, maximin, and minimax regret to decision-making problems
Cost volume profit analysis
l D Budgeting and control
Performance analysis
Flexed budget
The benefits and difficulties of the participation of employees in the negotiation of targets.
l E Performance measurement and control
Disadvantage of ROI
ROI and RI
Balance score card（justify & benefit）
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