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ACCA考官會定期根據(jù)一些考試重點、難點撰寫分析性文章,幫助學生在學習過程中充分理解知識點,以確保考生在考試過程中,答題思路的準確性,以下是關于P5 (高級業(yè)績管理)的考官文章:
P5高級業(yè)績管理 下載P5全部文章 Reward schemes for employees and management Benchmarking The Performance Prism Economic value added versus profit-based measures of performance - part 1 Economic value added versus profit-based measures of performance - part 2 The risks of uncertainty - part 1 The risks of uncertainty - part 2 Transfer pricing Not-for-profit organisations - part 1 Not-for-profit organisations - part 2 Accounting and organisational cultures Business failure Defining managers' information requirements Business strategy and performance models The pyramids and pitfalls of performance measurement Performance measures to support competitive advantage Beyond budgeting Management control - a pre-requisite for survival Environmental management accounting
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