怎么理解ACCA考试Performance hierarchy的内容？

ACCA考试要学习的知识点很多，学员在备考的时候 ，要对ACCA考试的内容有足够的了解与学习才可以。ACCA备考的时候学员要对知识点有自己的学习才可以，怎么理解ACCA考试Performance hierarchy的内容？

ACCA考试Performance hierarchy要求学员掌握的内容并不算是很少，学员应该重视每一个知识点的学习，具体的学习内容可以参考下面的知识点：

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1.mission and mission statement

mission an expression of an organisation's overall purpose

element of mission purpose strategy standards values

mission statement alms to provide employees and stakeholders with clarity about an organisation's fundamental purpose but can become a PR exercise.and have little practical value

2.objectives

objective:quantifiable statement of what an organisation want to achieve derived from mission statement

benefits

hierarchy of objective

3.critical success factors(CSFs)

CSFs:areas where on organisation need to excel in order to be successful and to achieve objective

sources of CSFs

types of CSFs

4.key performance lndkaors(KPI)

KPKmeasure used to assess whether or not an organisation is achieving Its CSFs

to be effective .need to be linked to CSFs and objectives

can be financial and non-financlal

should be SMART

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