Advanced Variance Analysis_ACCA考试PM知识点

距离2022年6月考季越来越近，小编也为大家整理了一些Advanced Variance Analysis_ACCA考试PM知识点，希望对大家有帮助！

【科目】

ACCA-PM

【知识点】

1.Planning variances – Comparing the original standard with the revised standard (Due to planning error caused by external factors),  uncontrollable by the managers, not taken into account as part of performance measurement system.

2.Operational variances – Comparing the revised standard with the actual result, controllable by the managers, would be used to assess the manager’s performance.

以上就是小编为大家整理的有关于Advanced Variance Analysis_ACCA考试PM知识点，希望可以帮助大家备考PM考试！预祝大家考试顺利！

注：以上内容来自Stephy Lim老师PM干货直播行动营，本文为正保会计网校文章，转载请注明

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