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所在平台: Udemy |
课程主页: https://www.udemy.com/course/acca-basic-and-adv-performance-management-pm-apm-2024/
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课程名称：ACCA基础与高级绩效管理（PM, APM）- 2025 课程概述： 本课程分为两个主要部分：基础绩效管理（PM）和高级绩效管理（APM）。 一、基础绩效管理（PM） 目的在于培养学员运用管理会计技术分析定量与定性信息的知识与技能，涉及规划、决策、绩效评估与控制。该部分将在管理会计（MA）的基础上，进一步探讨如何有效管理企业绩效，并为高级绩效管理（APM）的专业能力打下基础。 主要内容涵盖： 1. 管理信息系统与数据分析 - 管理信息系统的应用 - 信息的使用与控制 - 大数据与数据分析的优势 2. 专业成本与管理会计技术 - 基于活动的成本计算 - 目标成本计算 - 生命周期成本计算 - 产出会计 - 环境与可持续性因素的会计 3. 决策技术 - 相关成本分析 - 成本-产量-利润分析（CVP） - 限制因素分析 - 定价决策 - 制造或购买的短期决策 - 风险与不确定性处理 4. 预算与控制 - 预算体系与预算类型 - 预算与预测的分析技术 - 标准成本法 - 物料混合与产量差异 - 销售组合与数量差异 - 规划与操作差异 - 绩效分析 5. 绩效测量与控制 - 公私营及非营利组织中的绩效分析 - 分部绩效与转移定价 - 非营利组织与公共部门特有的绩效分析问题 6. 就业能力与技术技能 二、高级绩效管理（APM） 目标是将相关知识与技能应用于不同商业环境中，运用专业判断选择与应用战略管理会计技术，支持组织绩效的规划、控制与评估。 主要内容涵盖： 1. 战略规划与控制 - 战略管理会计 - 绩效层级 - 组织绩效管理与控制 - 商业结构及管理会计的变更 - 环境、社会与治理因素 2. 绩效管理信息系统与技术发展 - 绩效管理信息系统 - 管理信息来源 - 记录与处理系统及技术 - 数据分析 - 管理报告 3. 战略绩效测量 - 私营部门的战略绩效指标 - 分部绩效与转移定价问题 - 非营利组织的战略绩效指标 - 非财务绩效指标 - 质量在管理信息与绩效测量体系中的角色 - 绩效测量与战略人力资源管理的关系 - 绩效测量的其他行为因素 4. 绩效评估 - 绩效测量与管理的替代视角 - 复杂商业结构中的战略绩效问题 5. 职业技能 - 沟通能力 - 分析与评估能力 - 怀疑精神 - 商业头脑 6. 就业能力与技术技能 本课程致力于帮助学员掌握绩效管理的基础与高级技能，为未来职业发展提供支持。
I. Performance Management (PM)The aim of PM is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.The syllabus for Performance Management (PM), builds on the knowledge gained in Management Accounting (MA) and seeks to examine students' understanding of how to manage the performance of a business. It also prepares students for more specialist capabilities which are covered in Advanced Performance Management (APM).A Management information systems and data analytics1. Management information systems2. Uses and control of information3. Big data and data analyticsB Specialist cost and management accounting techniques1. Activity-based costing2. Target costing3. Life-cycle costing4. Throughput accounting5. Accounting for environmental and sustainability factorsC Decision-making techniques1. Relevant cost analysis2. Cost volume profit analysis (CVP)3. Limiting factors4. Pricing decisions5. Make-or-buy and other short-term decisions6. Dealing with risk and uncertainty in decision-makingD Budgeting and control1. Budgetary systems and types of budget2. Analytical techniques in budgeting and forecasting3. Standard costing4. Material mix and yield variances5. Sales mix and quantity variances6. Planning and operational variances7. Performance analysisE Performance measurement and control1. Performance analysis in private sector, public sector and not-for-profit organisations2. Divisional performance and transfer pricing3. Specific performance analysis issues in not-for-profit organisations and the public sectorF Employability and technology skillsII. Advanced Performance Management (APM)The aim of APM is to apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts to contribute to the planning, control and evaluation of the performance of an organisation and its strategic and operational development.The Advanced Performance Management syllabus further develops key aspects introduced in Performance Management at the Applied Skills level.A Strategic planning and control1. Strategic management accounting2. Performance hierarchy3. Performance management and control of the organisation4. Changes in business structure and management accounting5. Environmental, social and governance factorsB Performance management information systems and developments in technology1. Performance management information systems2. Sources of management information3. Recording and processing systems and technologies4. Data analytics5. Management reportsC Strategic performance measurement1. Strategic performance measures in the private sector2. Divisional performance and transfer pricing issues3. Strategic performance measures in not-for-profit organisations4. Non-financial performance indicators5. The role of quality in management information and performance measurement systems6. Performance measurement and strategic human resource management issues7. Other behavioural aspects of performance measurementD Performance evaluation1. Alternative views of performance measurement and management2. Strategic performance issues in complex business structuresE Professional skills1. Communication2. Analysis and evaluation3. Scepticism4. Commercial acumenF Employability and technology skills
