ACCA PM Performance考点分享（上）
发表时间：2025-06-20
Performance
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
u 敲重点：
² 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
