ACCA考友聯(lián)盟直推ACCA考試科目MA干貨系列-38條學(xué)霸筆記后12條

本文為ACCA考試備考科目MA38條學(xué)霸筆記*后的12條。ACCA MA全稱是Management Accounting，即管理會(huì)計(jì)，課程整體難度一般，差異分析的部分考試可能有些難度，另外財(cái)務(wù)比率的計(jì)算需要掌握，為今后的學(xué)習(xí)打好基礎(chǔ)。融躍教育ACCA項(xiàng)目ACCA考友聯(lián)盟繼續(xù)為考友直推后13條ACCA MA學(xué)霸筆記。

27. critical success factor

A critical success factor is a performance requirement that is fundamental to competitive success.

28. Profitability ratios：

①Return on capital employed (ROCE)

=profit before interest and tax /(shareholders’ funds+ long-term liabilities) × 100%

② Return on equity (ROE)=profit after tax / shareholders’ funds × 100%

③Asset turnover=sales/ capital employed× 100%

=sales/(shareholders’ funds+ long-term liabilities) × 100%

④Profit margin= profit before interest and tax / sales × 100%

Profit margin × asset turnover = ROCE

29.Debt and gearing ratios：

①Debt-to-equity ratio=long-term liabilities / total equity × 100%

②Interest cover=PBIT/ Interest× 100%

30.Liquidity ratios：

①Current ratio =current assets/ current liabilities

②Quick ratio ( acid test ratio)=current assets minus inventory / current liabilities

31.Working capital ratios：

①Inventory days= average inventory *365 / cost of sales

②Receivables days= average trade receivables * 365 / sales

③Payables days= average trade payables *365 / cost of sales (or purchases)

32.Non-financial performance measures

Non-financial performance measures are considered to be leading indicators of financial performance.

① Market share

②Innovation

③Growth

④Productivity

⑤Quality

⑥Social aspects

33.The balanced scorecard :

① financial perspective

② external perspective

③ customer perspective

④ learning and innovation perspective

34.Benchmarking :

① Internal benchmarking

② Competitive benchmarking

③ Functional benchmarking

④ Strategic benchmarking

35.Value analysis

Value analysis is a planned, scientific approach to cost reduction, which reviews the material composition of a product and the product';s design so that modifications and improvements can be made which do not reduce the value of the product to the customer or user.

36.Four aspects of 'value'should be considered:

① Cost value

② Exchange value

③ Utility value

④Esteem value

37.ROI

ROI=PBIT / capital employed *100%

Widely used and accepted; As a relative measure it enables comparisons to be made with divisions or companies of different sizes.

38.RI

RI=PBIT- Imputed interest * capital employed.

Possible to use different rates of interest for different types of assets; Cost of finance is being considered.