ACCA PM Performance考点分享，此知识点考试可能20分，会出现选择题、案例选择题、主观题。

核心考点重要星级考试题型

FPIs analysis and NFPIs★★★Section A&B&C

Balanced scorecard★★★Section A&B&C

Building Block Model★★★Section A&B&C

Transfer pricing★★★Section A&B&C

敲重点：公式如下，必须要会计算！

Profitability

l Growth of sales

l EPS = PAT/No.of shares

l ROCE = PBIT/Capital Employed

Ÿ CE =  L-T debt + Equity = Net current assets + fixed assets

l Profit margin = Profit/Sales

l Asset turnover =Sales/Capital Employed

l Profit margin × Asset turnover =ROCE

Liquidity

l Current ratio = Current assets/Current liability

l Quick ratio = Current assets −Inventory/Current liability = Quick Assets/Current liability