|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/performance-mgt-pm-f5-acca-commerceaccaclassescost/
课程评论：没有评论
**课程名称：** ACCA注册会计师 - 绩效管理 (PM, F5) **课程概述：** 本课程是ACCA（特许公认会计师公会）专业会计资格考试的一部分，旨在建立在管理会计（MA）的基础上，深入探究企业绩效管理的各个方面。课程为学员在更高级别的“高级绩效管理”（Advanced Performance Management, APM）科目中所需的专业能力打下坚实基础。 **核心内容：** 1. **信息需求、技术与系统：** 课程首先强调在现代竞争环境下，组织管理和衡量绩效所需的信息、新兴技术和信息系统的重要性。学员将理解信息系统和技术发展如何影响管理会计技术的应用，以及它们在组织管理和控制中的关键作用。 2. **高级成本与管理会计：** 课程将介绍更专业的成本核算和管理会计议题。假定学员已掌握管理会计（MA）中的基础知识，特别是关于间接费用的处理。目标是拓宽学员在管理会计技术方面的背景知识。 3. **决策制定：** 学员将学习如何处理资源稀缺、定价和自制或外购决策等问题，并理解这些决策与绩效评估之间的关系。课程还将探讨风险与不确定性在现实决策中的作用，并教授学员应用基本方法来应对决策中的固有风险。 4. **预算编制：** 课程将深入探讨各种预算编制技术及其潜在问题，并特别关注预算的**行为方面**，分析个人对预算的反应。假定学员已掌握管理会计（MA）中的固定预算、弹性预算和增量预算的编制。 5. **标准成本与差异分析：** 在管理会计（MA）的基础上，本课程将拓展至混合和产量差异（mix and yield variances）以及计划和营运差异（planning and operational variances），并将其与绩效管理联系起来。学员需要能够准确解读计算出的数据，并理解其在绩效管理中的实际意义。 6. **绩效衡量与控制：** 这是课程的一个重要部分。学员将认识到财务和非财务绩效衡量指标在管理中的重要性，理解在分权式企业中评估绩效的困难，以及未能考虑外部因素对绩效影响所带来的问题。本部分内容将直接衔接至高级绩效管理（APM）。 **学习目标：** 通过本课程的学习，学员将能够： * 理解信息技术对管理会计的影响。 * 掌握更高级的成本核算和管理会计技术。 * 运用相关工具和方法进行有效的决策分析。 * 理解预算编制的各个方面，包括行为因素。 * 进行更复杂的标准成本差异分析并解释其含义。 * 评估和控制组织绩效，理解财务和非财务指标的作用。
ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants.The syllabus for Performance Management (PM), builds on the knowledge gained in Management Accounting (MA) and seeks to examine candidates' understanding of how to manage the performance of a business. It also prepares candidates for more specialist capabilities which are covered in Advanced Performance Management (APM). The syllabus begins by focusing on the information needs, technologies and systems required by organisations to manage and measure performance in the modern, competitive environment. It is vital for an accountant to understand how information systems and developments in technology influence the management accounting techniques employed and how vital information systems are in the mechanisms of managing and controlling an organisation. The syllabus then introduces more specialised costing and management accounting topics. There is some knowledge assumed from Management Accounting (MA) - primarily overhead treatments. The objective here is to ensure candidates have a broader background in management accounting techniques. The syllabus then considers decision making. Candidates need to appreciate the problems surrounding scarce resource, pricing and make-or-buy decisions, and how this relates to the assessment of performance. Risk and uncertainty are a factor of real-life decisions and candidates need to understand risk and be able to apply some basic methods to help resolve the risks inherent in decision-making.Budgeting is an important aspect of many accountants' lives. The syllabus explores different budgeting techniques and the problems inherent in them. The behavioural aspects of budgeting are important for accountants to understand, and the syllabus includes consideration of the way individuals react to a budget. The preparation of fixed, flexible and incremental budgets is assumed knowledge from Management Accounting (MA).Standard costing and variances are then built on. All the variances examined in Management Accounting (MA) are assumed knowledge in Performance Management (PM). Mix and yield variances, and planning and operational variances are explored here and the link is made to performance management. It is important for accountants to be able to interpret the numbers that they calculate and ask what they mean in the context of performance.The syllabus concludes with performance measurement and control. This is a major area of the syllabus. Accountants should appreciate the importance of both financial and nonfinancial performance measures in management and should also appreciate the difficulties in assessing performance in divisionalised businesses and the problems caused by failing to consider external influences on performance. This section leads directly to Advanced Performance Management (APM).
