ACCA PM Performance考点分享（下）
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：
efficiency ratio
l Accounts receivable days =365 ÷ Credit sales/Accounts receivable = 365 ×A/R/Credit sales
l Inventory days =365 ÷ Cost of sales/Inventory = 365 ×Inventory/Cost of sales
l Accounts payable days =365 ÷ Credit purchases/Accounts payables
= 365 ×A/P/Credit purchases
Risk
l Financial gearing = NCL/NCL+Equity
l Interest cover = PBIT/Finance costs
l Dividend cover = Earnings/ ordinary share dividends
Shareholders’ return
l Dividends yield = DPS/ Price
l Growth of price
ROI = Controllable profit / Capital Employed × 100%
RI = Controllable profit – notional interest on capital
² 平衡积分卡、积木模型、转移定价都是必须掌握的，是重难点！会考查大题。
