Financial & Non-financial Performance Measurement_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Financial & Non-financial Performance Measurement_ACCA考试PM知识点，希望对大家有帮助！

【科目】

ACCA-PM

【知识点】

Financial Ratios:

Non-financial Performance Measurement:

Balanced Scorecard

Definition

Includes financial and non-financial measures (wider/broader view + Internal and external related)

Four Perspectives:

financial perspective

customer perspective

internal business process perspective

innovation and learning perspective

Building Block Model

Definition

Forward-looking performance management framework that links an organisation’s strategy and objectives to employee targets and motivation.

Three areas of performance:

Standard (Equity, ownership, achievability)

Rewards (Clarity, motivating, controllability)

Dimensions (Financial performance, competitiveness, quality, flexibility, resource utilization, innovation)

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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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