春节不打烊！ACCA《PM》春节学习计划新鲜出炉！

普通来源：正保会计网校 2022-01-28

为了让大家不再虚度光阴，网校特意给大家准备了《ACCA-PM》春节前至春节后的学习计划，大家可以根据自身情况来合理安排时间。本计划只做参考~

◆春节前夕◆

章节	内容	时长
Chapter 3 Activity Based Costing	Merits and criticisms The implications of switching to ABC	2
Chapter 4 Target Costing	Using cheaper staff Using standard components wherever possible Using different mate	2
Chapter 5 Life Cycle Costing	Problem with traditional costing accumulation method Distribution costs Five phase in life cycle cost	2
Chapter 6 Throughput Accounting	Throughput accounting ratio Key factor analysis	2
Chapter 8 Cost Volume Profit Analysis	Breakeven, contribution and PV chart Breakeven analysis for multi product	2
Chapter 9 Limiting Factor Analysis	Linear programming analysis Slack and surplus and shadow price Make or by decision	2
Chapter 10 Short Term Decisions	Relevant cost Make or buy decision	2
Chapter 11 Risk And Uncertainty	Risk preference Sensitivity analysis	2
Chapter 12 Pricing Decision	Pricing policy Theoretical approach to pricing Pricing strategy	2
Chapter 13 Budgetary Systems	Budget preparation Budgetary systems	2
Chapter 15 Standard Costing	Standard costing Mix and yield variance Planning and operational variance	2
Chapter 16 Performance analysis in private sector organisations	Return on capital employed （ROCE） D/E ratio Non-financial performance indicators （NFPIS）	2

◆春节期间◆

今年的春节可能也比较特殊，大家乖乖配合各地的疫情防控安排，在假期放松、陪伴家人朋友的同时，不要忘记学习哟~每天抽出0.5-1小时学习也是非常棒的。

闲暇的时间可以充分利用手机等电子设备，登录网校APP看老师讲课的视频，听完课可以做几道练习题，这样每天的学习任务就可以轻松完成了。

◆春节过后◆

春节结束之后大家也应该尽快收收心，大家应以至快的速度调整到至佳的备考状态。距离ACCA考试的时间也越来越近了，需要大家付出较多的精力去学习，反复多听多看，一定要动手做练习，多做练习题巩固提高。

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