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在日常備考過程中，很多同學(xué)都抱怨稱在F1科目里碰到了很多復(fù)雜難以理解的知識點，要翻其他書籍才能弄懂，對此，會計網(wǎng)今天給大家整理了F1階段的必會定義，幫助各位提高效率。
Organization
Organization is a social arrangement which pursues collective goals, which controlsits own performance and which has a boundary separating it from its environment.
定義的重點：明確的分工、共同的目標(biāo)、控制員工的表現(xiàn)、有明確的界限。
Limited companies
A limited company has a separate legal personality from its owners (shareholders). The shareholders can not normally be sued for the debts of the business unless they have given some personal guarantee. Their risk is generally restricted to the amount that they have invested in the company when they buy the shares. This is called limited liability.
定義的重點：獨立的法律個體，風(fēng)險只限定于投入的財產(chǎn)，不連累其他財產(chǎn)。
Internal stakeholders
Internal stakeholders are intimately connected to the organization, and their objectives are likely to have a strong influence on how it is run, such as employees, managers.
定義的重點：與企業(yè)密切聯(lián)系的，對企業(yè)運(yùn)營有重要的影響。舉例：企業(yè)的員工、領(lǐng)導(dǎo)者。
Connected stakeholders
Connectedstakeholders can be viewed as having a contractualrelationship outside the organization, such as shareholders; customers;suppliers; finance providers.The objective of satisfying shareholders is taken as the the prime objective whichthe management of the organization will need to fulfill, however, customers andfinanciers objectives must be met if the company is tosucceed.
定義的重點：與企業(yè)有合同關(guān)系的，企業(yè)外部的，公司要滿足他們的需求。舉例：股東、客戶、供應(yīng)商、機(jī)構(gòu)投資者。
External stakeholders
External stakeholders include community at large; environmental pressure groups; government; trade union. This group will have quite diverse objectives and have varying ability to ensure that organization meets their objectives.
定義的重點：企業(yè)外部的，企業(yè)要盡可能滿足他們的要求，與企業(yè)沒有合同關(guān)系。舉例：政府、社會上的各類團(tuán)體組織、環(huán)境保護(hù)組織、監(jiān)管機(jī)構(gòu)。
Primary/ secondary stakeholder
Primary stakeholder has a contractual relationship with the org.
定義的重點：與企業(yè)有合同關(guān)系的。舉例：Internal/ connected stakeholder。
Secondary stakeholder not has a contractual relationship outside the org.
定義的重點：與企業(yè)沒有合同關(guān)系的，舉例：external stakeholder。
Microeconomics
Microeconomics focuses on how theindividual partsof an economy make decisions about how to allocate scarce resources。
定義的重點： 關(guān)注個體部分的發(fā)展，分配稀缺資源。
Macroeconomics
Macroeconomics is the study of the aggregated effort of the decisions of individual economic units. It looks at a complete national economy,or the international economic system as a whole.
定義的重點：單個經(jīng)濟(jì)體決策的集合影響，著眼于整個國家經(jīng)濟(jì)體
Inflation
An increase in price levels generally; the decline in the purchasing power of money。
定義的重點：持續(xù)地物價上漲，居民購買力下降。
Fiscal policy
Fiscal policy is a kind of government policy which focuses on taxation,public borrowing and public spending.
定義的重點: 政府的政策。舉例：稅收、政府借款、政府開銷。
Monetary policy
Monetary policy is kind of government policy which uses money supply ,interest rates,exchange rates or credit control to influence aggregate demand.
定義的重點: 政府的政策。舉例：貨幣供應(yīng)、利率、匯率、信貸控制。
來源：ACCA學(xué)習(xí)幫
美國加州浸會大學(xué)國際博士（DBA）學(xué)制是3年。第一年國內(nèi)學(xué)習(xí)、第二年赴美學(xué)習(xí)、第三年自行選擇。
美國加州浸會大學(xué)DBA課程內(nèi)容
1、第一學(xué)年課程
組織與管理基礎(chǔ)Foundations of Organization and Management
組織與管理倫理Ethics in Organization and Management
人力資源管理主題Topics in Human Resource Management
財務(wù)分析決策Financial Analysis for Decision Making
經(jīng)濟(jì)學(xué)理論的商業(yè)應(yīng)用Applying Economics Theory to Business
國際商業(yè)International Business in Global Markets
2、第二學(xué)年課程
戰(zhàn)略營銷Strategic Marketing
研究設(shè)計Research Design
數(shù)據(jù)分析與解讀Data Analysis and Interpretation
定量研究Quantitative Research
定性研究Qualitative Research
綜合測試Comprehensive Experience
3、第三學(xué)年課程
畢業(yè)論文(開題、寫作、答辯)Dissertation Experience BUS 797
畢業(yè)論文(提交發(fā)表)Dissertation Completion
注：因考試政策、內(nèi)容不斷變化與調(diào)整，以上內(nèi)容僅供參考，具體信息請右下角直接咨詢。
馬上就要到2021年ACCA6月考季了，今天會計網(wǎng)為大家?guī)硪坏烙嘘P(guān)AB科目的經(jīng)典例題，這道題的知識點涉及的是Mendelow’s power -- interest matrix，下面我們來看看吧。
題目：A large supermarket chain has purchased land for a new out-of-town shopping development in an area of recognised natural beauty. The organization is now preparing plans for infrastructure development (road access, parking, power) and construction.
Into which quadrant of the above power/interest matrix would the organization place local nature appreciation groups, and what strategy does this indicate?
選項：A Minimal effort ;B Keep informed;C Keep satisfied;D key players
在看完題目之后呢，有些寶寶就開始抱怨，這個題干寫的是啥嘛，完全看不懂呢?老師就在此和大家一起看一下這道題：
一個大型的超市集團(tuán)，打算購買郊區(qū)的一塊土地，用于發(fā)展城外購物的一個項目，而這塊土地是公認(rèn)的自然美化區(qū)。而這個超市集團(tuán)呢，打算在上面開展基礎(chǔ)設(shè)施建設(shè)，比如說公路呀。企業(yè)的這一舉動呢，就會遭到環(huán)境保護(hù)組織的反對，所以這道題就問我們，對于超市來說，當(dāng)?shù)氐沫h(huán)境保護(hù)組織這一利益相關(guān)者，應(yīng)該放在power/interest matrix矩陣中的哪個象限里面?
所以，在做這道題之前，我們首先要了解什么是power/interest matrix矩陣?
It is important that an organization meets the needs of the most dominant stakeholders, but the needs of the other stakeholders need to be considered. 對于企業(yè)來說，了解他們主要利益相關(guān)者的需求是重要的，但是，其他利益相關(guān)者的需求也需要去考慮。
This matrix helps org to decide who is the dominate stakeholder. 企業(yè)利用這個矩陣以確定哪些利用相關(guān)者對他們來說是重要的。
Mendelow classifies stakeholders on a matrix whose axes are power hold and likelihood of showing an interest on the organization,s activity.
Mendelow把stakeholders放在一個矩陣?yán)锩妫袃蓚€軸，一個是stakeholders客觀擁有的權(quán)力，另一個是stakeholders對企業(yè)活動的興趣或利益。
These factors will help define the type of relationship the organization should seek with its stakeholders. 企業(yè)通過這些因素來確定和stakeholders的關(guān)系，確定stakeholders的訴求。
Key players are found in segment D :strategy must be acceptable to them. 在D區(qū)域的stakeholders，我們的決策是一定要讓他們接受的，因為他們的power和interest都很高。比如說，企業(yè)的大客戶。
Stakeholders in segment C must be treated with care.While often passive ,they are capable of moving to segment D. They should therefore be kept satisfied. 在C區(qū)域的stakeholders,我們的決策是一定要讓他們滿意的,因為他們的power是高的，但interest是低的，客觀上他們有很高的power,但是他們不care我們，一旦我們的決策沒有使他們滿意，他們的interest就會變高，就會轉(zhuǎn)移到D區(qū)域。所以我們要小心對待他們。比如說，大的機(jī)構(gòu)投資者，政府。
Stakeholders in segment B do not have great ability to influence strategy,but their views can be important in influencing more powerful stakeholder. They should therefore be kept informed. 在B區(qū)域的stakeholders,他們通常沒有太大的權(quán)力，但是他們的積極性很高，所以企業(yè)有什么重要的決定一定要通知他們，保持信息的透明度，否則，他們就會游說那些有更高權(quán)力的人，去影響我們企業(yè)的決策。比如說，社會上的一些團(tuán)體，壓力組織。
在A區(qū)域的stakeholders,他們稱為 Minimal effort ，他們沒有太大的權(quán)力，也沒有很高的積極性，所以我們企業(yè)一般不care他們。
在我們分析完了Mendelow power -- interest matrix模型之后呢，我們來具體分析一下這道題：
如果企業(yè)的行為真的破壞了環(huán)境的話，當(dāng)?shù)氐沫h(huán)境保護(hù)組織一定密切關(guān)注我們的行為，所以它的interest是高的，但是他們本身對公司決策的影響力并不大low power。他們就會游說那些有更高權(quán)力的人，比如說政府，讓政府去干涉我們這個項目，這樣就會對我們企業(yè)產(chǎn)生重大影響。所以我們應(yīng)該把他放在B象限，正確答案選B，大家做對了嗎?
來源：ACCA學(xué)習(xí)幫
Worldwide famous‘Toyota pioneered lean practices’crashed and burned in early 2010,which changed the fate of the world top one automobile manufacturer and also rang the alarm bell to all the finance and operation executives that how to avoid Toyota tragedy while implementing lean finance into production.
As the lean approach percolates into ever wider circles of operations,it ceases to be about best practice and starts to become a part of the fabric of doing business.The important thing,in the heat of competition,will be how well companies implement them and averse the follow-up risks,which caused by the diversity of cultures,infrastructures and environments.
This training aims to look at wider ranging operational excellence programs and the methods of successful implementation.It is also more about building the energy and engagement of employees from the shop floor and the office pool upward,tapping into their ideas,focusing them on constant problem solving,and keeping them open to change and flexibility.
Learning how companies like Boeing,Parker Hannifin,Siemens,Messier Dowty and hosts of smaller firms are revolutionizing accounting,control and measurement processes
The first systematic lean program about the specifics of adapting financial systems to better serve lean operations by the world leading lean authority
Providing accurate,timely and understandable information to motivate the lean transformation throughout the organization,and for decision-making leading to increased customer value,growth,profitability,and cash flow
Using lean methods to eliminate waste from the accounting processes while maintaining thorough financial control
Supporting the lean culture by motivating investment in people,providing information that is relevant and actionable,and empowers continuous improvement at very level of the organization
Developing action plans for implementing Lean Accounting methods in participating companies considering the existing defense industry structural barriers
Learning the approach of how to design and measure work to achieve business objectives to implement your lean system design
Helping the design of a radically new way of the processes and savagely eliminating wastes from it
Putting performance measurement on a different level
Reducing customer wait times and creating value to them by kinds of tools
Executive Leaders,Financial Professionals,Lean Specialists
Financial Directors,Financial Managers,Accountants
Senior Managers in Operations,Product,Procurement,Sales,and Marketing,etc.
Highly recommending to bring a small group or team to the workshop to maximize the benefits
Lean Introduction
Five Principles of Lean Thinking
New lean methods of accounting,control&measurement
Box Score
The Structure of Box Score
Box Score implementing in lean accounting to prioritize the lean improvement projects
Value Stream Management
The importance and helpfulness of value streams
A standard method for determining the value stream flows
Flows implementing for developing the best value stream organization
Group Work:Design a value stream structure for a company making values and manifolds
Lean Performance Measurements
Lean measurements‘Starter Set’
‘Lean Performance Measurement Linkage Chart’
Changing‘command&control’management style to a lean management style
Value Stream Accounting
Value streams as the primary cost objects
Collecting information of summary,direct value stream revenue and cost
Creating a‘Plain English’income statement
Exercise
Value Steam Capacity
Value steam map
Capacity model
Value stream capacity usage and analysis
Exercise
Decision Making
Box Score decision-making templates
Effective decision making
Exercise
Transaction Elimination
Identifying and eliminating the wasteful transactions
Transaction Elimination Maturity Path Matrix
Lean Accounting‘Footprint’Chart–current&future state
Documenting the changes
Exercise
Box Score in an Administrative Process
Box Score for monitoring and improving the process
Radical improvement in an account payable process
Implementation of Basic Lean Accounting
Approach to the implementation of basic lean accounting
想了解最新詳細(xì)課程大綱及資料，點擊網(wǎng)頁左側(cè)的在線咨詢圖標(biāo)，與在線老師交流。
ACCA考試科目F1是《商業(yè)與科技》，內(nèi)容涵蓋企業(yè)組織，公司管理，會計和報告體系，內(nèi)部財務(wù)控制，人力資源管理，會計職業(yè)道德等，屬于ACCA考試科目基礎(chǔ)階段中的知識課程，具體知識點如下：
ACCA科目F1知識點
Mendelow：
Mendelow’s Matrix：Stakeholders&Power VS Interest
Hight power&high interest：key players
Hight power&low interest：keep satisfied
Low power&high interest：keep informed
Low power&low interest：minimal efforts
Anthony：
Planning Level：Hierarchy層級(管理層)——STO
戰(zhàn)略(Strategic)規(guī)劃(高級管理層：處理長期規(guī)劃;關(guān)心公司發(fā)展方向、政策制定、危機(jī)處理)
戰(zhàn)術(shù)(Tactical)決策(中層領(lǐng)導(dǎo)：每年具體目標(biāo)制定;關(guān)心如何達(dá)到企業(yè)目標(biāo)的方法、資源的合理配置、創(chuàng)新)
經(jīng)營(Operational)管理(車間小組長：監(jiān)管并參與實際生產(chǎn);制定日常活動計劃)
Porter：
價值鏈value chain
支持活動：基礎(chǔ)設(shè)施、IT、HR、采購、財務(wù)
主要活動：進(jìn)料inbound(receiving、warehousing、distribution)、加工(transforming)、給到客戶(warehousing/distribution of finished goods)、市場/銷售、售后服務(wù)
五力競爭模型Five competence force：
Threat of new entrants新興商品(進(jìn)入市場的障礙：economices of scale規(guī)模經(jīng)濟(jì)、product differentiation產(chǎn)品區(qū)別化、good brand name&customer loyalty品牌與客戶忠誠度、capital requirement資金要求、switching cost轉(zhuǎn)化成本、access to distribution channels分銷渠道、learning cureve advantage學(xué)習(xí)曲線優(yōu)勢)/substitute替代品的威脅力、customers客戶/suppliers供應(yīng)商的議價能力、competitive rivalry同行業(yè)的競爭力
Generic Strategies：
Cost leadership成本領(lǐng)先：低成本生產(chǎn)商
Differentiation差異領(lǐng)先：unique獨一無二
Focus：cost focus只注重部分市場;分類：成本中心/differentiation focus差異中心
Schein：
Determinanta of organization culture組織文化的決定因素：
組織文化的決定性因素(三個層級)P160
第一層級：Artifacts——可看得見的部分，包括工作行為、態(tài)度
第二層級：Values&Beliefs——潛在隱藏部分，包括目標(biāo)、戰(zhàn)略
第三層級：Assumptions——很難感受到，包括想法、感受
Handy：
Organization culture組織文化的分類：
組織文化的分類：權(quán)力型、角色型、任務(wù)型、個性型P162
權(quán)力型Power culture：保持絕對管理權(quán);適用于簡單/企業(yè)家結(jié)構(gòu)組織——Zeus
角色型Role culture：按職位劃分，變化/晉升緩慢;適用于官僚主義組織;適用于穩(wěn)定、結(jié)構(gòu)大的組織如政府機(jī)關(guān)——Apollo
任務(wù)型Task culture：注重任務(wù)完成結(jié)果的好壞、完成任務(wù);適用于項目團(tuán)隊如matrix structure(短期、一次性)，根據(jù)結(jié)果——Athena
個性型Person culture：滿足某一個體的要求;適用于——Dionysus
Hofstede：
International culture國際文化五大差異維度：
權(quán)力距離power distance：上下級之間的關(guān)系(中方比較大，西方比較小)
個人主義&集體主義individualism&collectivism：中國崇尚集體、西方注重個人
男性化&女性化社會*masculinity&femininity：男性與女性之間的區(qū)別
低不確定性&高不確定性規(guī)避：uncertainty avoidance
短期取向&長期取向：Long&short term orientation
Leader VS Manager區(qū)別：Kotter&Bennis
Kotter：
管理Mngt應(yīng)對復(fù)雜(Complexity—process&structure、analysis&control)情況，領(lǐng)導(dǎo)Leadership應(yīng)付變化(change)
Bennis：
管理Mngt注重內(nèi)控系統(tǒng)(system)和短期short term，領(lǐng)導(dǎo)注重人們(people)和長期long term
管理學(xué)代表人物及理論內(nèi)容：
Scientific/classical theory of management科學(xué)管理——Fayol，Taylor
The human relations school人際關(guān)系學(xué)說——Mayo
Functions of a manager管理者的職能——Mintzber Drucker
Fayol：管理五大職能：five functions of management—POCCC
Planning(determine objectives、strategies、policies、programmes&procedures for achieving the objective、the org&sub-units確定發(fā)展目標(biāo)、策略、流程等)
Organizing(establish structure of task、delegate authority to carry out tasks、providing systems of inf.&communication for co-ordination of activities建立組織結(jié)構(gòu)、下放權(quán)力)
Commanding(giving instructions下達(dá)命令)
Coordinating(harmonizing the goals and activities of individuals and groups within the organization個人目標(biāo)與組織目標(biāo)相統(tǒng)一)
Controlling(measuring&correcting評估和糾正)
后人/現(xiàn)代管理學(xué)增加兩點：Motivating(激勵)、Communicating(溝通)
Taylor：
科學(xué)管理：現(xiàn)代科學(xué)管理之父、科學(xué)管理的原理(4個)和方法(4個)、計件工資piecework Principles科學(xué)管理的原理：
The development of true science of work發(fā)展真正的科學(xué)(收集所有知識并明細(xì)化分)The scientific selection&progressive development of workers科學(xué)挑選員工并培訓(xùn)(提供最合適的工作)
The applications of techniques to plan制定科學(xué)的工作方法(評估并控制工作、為了最大產(chǎn)能)
The constant&intimate co-operation員工和管理層的合作
Techniques科學(xué)管理的方法：
Work study techniques研究工作方法(分析任務(wù)、找出最有效的方法、不準(zhǔn)出錯)Planning&doing were separated規(guī)劃人和實施者分離
Jobs were micro-designed工作分解詳細(xì)(簡單、單一的任務(wù))
Workers were paid incentives員工薪水(激勵作用)
Mayo
Human Relation School人際關(guān)系學(xué)說：注重social relationships
Hawthorne實驗(宣泄效應(yīng)、發(fā)泄不滿、與領(lǐng)導(dǎo)層溝通交流—心情變得舒暢也感覺到了管理層的關(guān)心、生產(chǎn)效率提高)
Marslow，Hertzberg
后人際關(guān)系學(xué)說(Neo-human relations)
——an open,dynamic organism with human psychological needs of growth,challenge,responsibility and fulfillment崗位中強(qiáng)調(diào)成長、責(zé)任感、成就感也能帶來績效的上升。
acca的f1科目為隨時機(jī)考科目，考試時間沒有限制，隨報隨考。但是考試時間還是需要聯(lián)系機(jī)考中心確認(rèn)，全國多個城市都有機(jī)考中心，想要報考的話可以查詢自己所在當(dāng)?shù)爻鞘械臋C(jī)考中心的地址和聯(lián)系方式，然后自行選擇機(jī)考中心并聯(lián)系進(jìn)行報考。在ACCA中文官網(wǎng)之中即可進(jìn)行查詢：首頁-【學(xué)員】-【考試】-【隨時機(jī)考考點】。
Mendelow：
Mendelow’s Matrix：Stakeholders&Power VS Interest
Hight power&high interest：key players
Hight power&low interest：keep satisfied
Low power&high interest：keep informed
Low power&low interest：minimal efforts
Anthony：
Planning Level：Hierarchy層級(管理層)——STO
戰(zhàn)略(Strategic)規(guī)劃(高級管理層：處理長期規(guī)劃;關(guān)心公司發(fā)展方向、政策制定、危機(jī)處理)
戰(zhàn)術(shù)(Tactical)決策(中層領(lǐng)導(dǎo)：每年具體目標(biāo)制定;關(guān)心如何達(dá)到企業(yè)目標(biāo)的方法、資源的合理配置、創(chuàng)新)
經(jīng)營(Operational)管理(車間小組長：監(jiān)管并參與實際生產(chǎn);制定日?；顒佑媱?
Porter：
價值鏈value chain
支持活動：基礎(chǔ)設(shè)施、IT、HR、采購、財務(wù)
主要活動：進(jìn)料inbound(receiving、warehousing、distribution)、加工(transforming)、給到客戶(warehousing/distribution of finished goods)、市場/銷售、售后服務(wù)
五力競爭模型Five competence force：
Threat of new entrants新興商品(進(jìn)入市場的障礙：economices of scale規(guī)模經(jīng)濟(jì)、product differentiation產(chǎn)品區(qū)別化、good brand name&customer loyalty品牌與客戶忠誠度、capital requirement資金要求、switching cost轉(zhuǎn)化成本、access to distribution channels分銷渠道、learning cureve advantage學(xué)習(xí)曲線優(yōu)勢)/substitute替代品的威脅力、customers客戶/suppliers供應(yīng)商的議價能力、competitive rivalry同行業(yè)的競爭力
Generic Strategies：
Cost leadership成本領(lǐng)先：低成本生產(chǎn)商
Differentiation差異領(lǐng)先：unique獨一無二
Focus：cost focus只注重部分市場;分類：成本中心/differentiation focus差異中心
Schein：
Determinanta of organization culture組織文化的決定因素：
組織文化的決定性因素(三個層級)P160
第一層級：Artifacts——可看得見的部分，包括工作行為、態(tài)度
第二層級：Values&Beliefs——潛在隱藏部分，包括目標(biāo)、戰(zhàn)略
第三層級：Assumptions——很難感受到，包括想法、感受
Handy：
Organization culture組織文化的分類：
組織文化的分類：權(quán)力型、角色型、任務(wù)型、個性型P162
權(quán)力型Power culture：保持絕對管理權(quán);適用于簡單/企業(yè)家結(jié)構(gòu)組織——Zeus
角色型Role culture：按職位劃分，變化/晉升緩慢;適用于官僚主義組織;適用于穩(wěn)定、結(jié)構(gòu)大的組織如政府機(jī)關(guān)——Apollo
任務(wù)型Task culture：注重任務(wù)完成結(jié)果的好壞、完成任務(wù);適用于項目團(tuán)隊如matrix structure(短期、一次性)，根據(jù)結(jié)果——Athena
個性型Person culture：滿足某一個體的要求;適用于——Dionysus
Hofstede：
International culture國際文化五大差異維度：
權(quán)力距離power distance：上下級之間的關(guān)系(中方比較大，西方比較小)
個人主義&集體主義individualism&collectivism：中國崇尚集體、西方注重個人
男性化&女性化社會*masculinity&femininity：男性與女性之間的區(qū)別
低不確定性&高不確定性規(guī)避：uncertainty avoidance
短期取向&長期取向：Long&short term orientation
Leader VS Manager區(qū)別：Kotter&Bennis
Kotter：
管理Mngt應(yīng)對復(fù)雜(Complexity—process&structure、analysis&control)情況，領(lǐng)導(dǎo)Leadership應(yīng)付變化(change)
Bennis：
管理Mngt注重內(nèi)控系統(tǒng)(system)和短期short term，領(lǐng)導(dǎo)注重人們(people)和長期long term
管理學(xué)代表人物及理論內(nèi)容：
Scientific/classical theory of management科學(xué)管理——Fayol，Taylor
The human relations school人際關(guān)系學(xué)說——Mayo
Functions of a manager管理者的職能——Mintzber Drucker
Fayol：管理五大職能：five functions of management—POCCC
Planning(determine objectives、strategies、policies、programmes&procedures for achieving the objective、the org&sub-units確定發(fā)展目標(biāo)、策略、流程等)
Organizing(establish structure of task、delegate authority to carry out tasks、providing systems of inf.&communication for co-ordination of activities建立組織結(jié)構(gòu)、下放權(quán)力)
Commanding(giving instructions下達(dá)命令)
Coordinating(harmonizing the goals and activities of individuals and groups within the organization個人目標(biāo)與組織目標(biāo)相統(tǒng)一)
Controlling(measuring&correcting評估和糾正)
后人/現(xiàn)代管理學(xué)增加兩點：Motivating(激勵)、Communicating(溝通)
Taylor：
科學(xué)管理：現(xiàn)代科學(xué)管理之父、科學(xué)管理的原理(4個)和方法(4個)、計件工資piecework Principles科學(xué)管理的原理：
The development of true science of work發(fā)展真正的科學(xué)(收集所有知識并明細(xì)化分)The scientific selection&progressive development of workers科學(xué)挑選員工并培訓(xùn)(提供最合適的工作)
The applications of techniques to plan制定科學(xué)的工作方法(評估并控制工作、為了最大產(chǎn)能)
The constant&intimate co-operation員工和管理層的合作
Techniques科學(xué)管理的方法：
Work study techniques研究工作方法(分析任務(wù)、找出最有效的方法、不準(zhǔn)出錯)Planning&doing were separated規(guī)劃人和實施者分離
Jobs were micro-designed工作分解詳細(xì)(簡單、單一的任務(wù))
Workers were paid incentives員工薪水(激勵作用)
Mayo
Human Relation School人際關(guān)系學(xué)說：注重social relationships
Hawthorne實驗(宣泄效應(yīng)、發(fā)泄不滿、與領(lǐng)導(dǎo)層溝通交流—心情變得舒暢也感覺到了管理層的關(guān)心、生產(chǎn)效率提高)
Marslow，Hertzberg
后人際關(guān)系學(xué)說(Neo-human relations)
——an open,dynamic organism with human psychological needs of growth,challenge,responsibility and fulfillment崗位中強(qiáng)調(diào)成長、責(zé)任感、成就感也能帶來績效的上升。
超實用ACCA備考資料包，助你順利拿下ACCA證書，點擊下方免費(fèi)下載海量學(xué)習(xí)資料，現(xiàn)在領(lǐng)取，下一位ACCA持證人就是你！
acca考試f1科目的滿分為100分，合格分?jǐn)?shù)線為50分。F1科目的考試分為兩部分。第一部分是SectionA，分值為76分，題目隨機(jī)抽題，每個章節(jié)都有涉及。第二部分SectionB，分值為24分，包含6個case題，每個case 4分。
重慶ACCA的F1科目可以在高頓財經(jīng)重慶機(jī)考中心考，詳細(xì)地址為：重慶市南岸區(qū)學(xué)府大道19號招商局大廈1302室；詳細(xì)方式為：023-81368101，cq gaodun.cn。
重慶ACCA的F1科目是隨時機(jī)考科目，沒有規(guī)定的考試時間，考試時間比分季機(jī)考靈活，一般情況下，只要機(jī)考中心有安排考試，那么考生在考試報名后就可以參加隨時機(jī)考，而且不限制考試次數(shù)。
隨時機(jī)考是在機(jī)考中心報名的，各位考生首先要查詢自己所在地區(qū)的機(jī)考中心，步驟為：【進(jìn)入ACCA中文官網(wǎng)】→【點擊學(xué)員】→【點擊考試】→【隨時機(jī)考考點】。以高頓機(jī)考中心為例，報名流程如下：
1、搜索【高頓ACCA機(jī)考中心】公眾號，點擊選項【考試報名】。
2、登錄賬號后跳轉(zhuǎn)進(jìn)入報考頁面，填寫個人的報考信息，包括MY ACCA賬號、個人身份證號、需要參與的考試科目、考試日期等。
3、完成信息填寫后，核對信息確認(rèn)無誤后點擊【下一步】，完成考試費(fèi)用支付。
4、報名成功后，打印準(zhǔn)考證，并于考試當(dāng)日攜帶準(zhǔn)考證參與考試。
重慶ACCA考試的F1科目是《商業(yè)與科技》科目，內(nèi)容涵蓋企業(yè)組織，公司管理，會計和報告體系，內(nèi)部財務(wù)控制，人力資源管理，會計職業(yè)道德等，屬于ACCA考試科目基礎(chǔ)階段中的知識課程，具體知識點如下：
Mendelow：
Mendelow’s Matrix：Stakeholders
Power VS Interest
Hight power
high interest：key players
Hight power
low interest：keep satisfied
Low power
high interest：keep informed
Low power
low interest：minimal efforts
Anthony：
Planning Level：Hierarchy層級(管理層)——STO
戰(zhàn)略(Strategic)規(guī)劃(高級管理層：處理長期規(guī)劃;關(guān)心公司發(fā)展方向、政策制定、危機(jī)處理)
戰(zhàn)術(shù)(Tactical)決策(中層領(lǐng)導(dǎo)：每年具體目標(biāo)制定;關(guān)心如何達(dá)到企業(yè)目標(biāo)的方法、資源的合理配置、創(chuàng)新)
經(jīng)營(Operational)管理(車間小組長：監(jiān)管并參與實際生產(chǎn);制定日?；顒佑媱?
Porter：
價值鏈value chain
支持活動：基礎(chǔ)設(shè)施、IT、HR、采購、財務(wù)
主要活動：進(jìn)料inbound(receiving、warehousing、distribution)、加工(transforming)、給到客戶(warehousing/distribution of finished goods)、市場/銷售、售后服務(wù)
五力競爭模型Five competence force：
Threat of new entrants新興商品(進(jìn)入市場的障礙：economices of scale規(guī)模經(jīng)濟(jì)、product differentiation產(chǎn)品區(qū)別化、good brand name
customer loyalty品牌與客戶忠誠度、capital requirement資金要求、switching cost轉(zhuǎn)化成本、access to distribution channels分銷渠道、learning cureve advantage學(xué)習(xí)曲線優(yōu)勢)/substitute替代品的威脅力、customers客戶/suppliers供應(yīng)商的議價能力、competitive rivalry同行業(yè)的競爭力
Generic Strategies：
Cost leadership成本領(lǐng)先：低成本生產(chǎn)商
Differentiation差異領(lǐng)先：unique獨一無二
Focus：cost focus只注重部分市場;分類：成本中心/differentiation focus差異中心
Schein：
Determinanta of organization culture組織文化的決定因素：
組織文化的決定性因素(三個層級)P160
第一層級：Artifacts——可看得見的部分，包括工作行為、態(tài)度
第二層級：Values
Beliefs——潛在隱藏部分，包括目標(biāo)、戰(zhàn)略
第三層級：Assumptions——很難感受到，包括想法、感受
Handy：
Organization culture組織文化的分類：
組織文化的分類：權(quán)力型、角色型、任務(wù)型、個性型P162
權(quán)力型Power culture：保持絕對管理權(quán);適用于簡單/企業(yè)家結(jié)構(gòu)組織——Zeus
角色型Role culture：按職位劃分，變化/晉升緩慢;適用于官僚主義組織;適用于穩(wěn)定、結(jié)構(gòu)大的組織如政府機(jī)關(guān)——Apollo
任務(wù)型Task culture：注重任務(wù)完成結(jié)果的好壞、完成任務(wù);適用于項目團(tuán)隊如matrix structure(短期、一次性)，根據(jù)結(jié)果——Athena
個性型Person culture：滿足某一個體的要求;適用于——Dionysus
Hofstede：
International culture國際文化五大差異維度：
權(quán)力距離power distance：上下級之間的關(guān)系(中方比較大，西方比較小)
個人主義
集體主義individualism
collectivism：中國崇尚集體、西方注重個人
男性化
女性化社會*masculinity
femininity：男性與女性之間的區(qū)別
低不確定性
高不確定性規(guī)避：uncertainty avoidance
短期取向
長期取向：Long
short term orientation
Leader VS Manager區(qū)別：Kotter
Bennis
Kotter：
管理Mngt應(yīng)對復(fù)雜(Complexity—process
structure、analysis
control)情況，領(lǐng)導(dǎo)Leadership應(yīng)付變化(change)
Bennis：
管理Mngt注重內(nèi)控系統(tǒng)(system)和短期short term，領(lǐng)導(dǎo)注重人們(people)和長期long term
管理學(xué)代表人物及理論內(nèi)容：
Scientific/classical theory of management科學(xué)管理——Fayol，Taylor
The human relations school人際關(guān)系學(xué)說——Mayo
Functions of a manager管理者的職能——Mintzber Drucker
Fayol：管理五大職能：five functions of management—POCCC
Planning(determine objectives、strategies、policies、programmes
procedures for achieving the objective、the org
sub-units確定發(fā)展目標(biāo)、策略、流程等)
Organizing(establish structure of task、delegate authority to carry out tasks、providing systems of inf.
communication for co-ordination of activities建立組織結(jié)構(gòu)、下放權(quán)力)
Commanding(giving instructions下達(dá)命令)
Coordinating(harmonizing the goals and activities of individuals and groups within the organization個人目標(biāo)與組織目標(biāo)相統(tǒng)一)
Controlling(measuring
correcting評估和糾正)
后人/現(xiàn)代管理學(xué)增加兩點：Motivating(激勵)、Communicating(溝通)
Taylor：
科學(xué)管理：現(xiàn)代科學(xué)管理之父、科學(xué)管理的原理(4個)和方法(4個)、計件工資piecework Principles科學(xué)管理的原理：
The development of true science of work發(fā)展真正的科學(xué)(收集所有知識并明細(xì)化分)The scientific selection
progressive development of workers科學(xué)挑選員工并培訓(xùn)(提供最合適的工作)
The applications of techniques to plan制定科學(xué)的工作方法(評估并控制工作、為了最大產(chǎn)能)
The constant
intimate co-operation員工和管理層的合作
Techniques科學(xué)管理的方法：
Work study techniques研究工作方法(分析任務(wù)、找出最有效的方法、不準(zhǔn)出錯)Planning
doing were separated規(guī)劃人和實施者分離
Jobs were micro-designed工作分解詳細(xì)(簡單、單一的任務(wù))
Workers were paid incentives員工薪水(激勵作用)
Mayo
Human Relation School人際關(guān)系學(xué)說：注重social relationships
Hawthorne實驗(宣泄效應(yīng)、發(fā)泄不滿、與領(lǐng)導(dǎo)層溝通交流—心情變得舒暢也感覺到了管理層的關(guān)心、生產(chǎn)效率提高)
Marslow，Hertzberg
后人際關(guān)系學(xué)說(Neo-human relations)
——an open,dynamic organism with human psychological needs of growth,challenge,responsibility and fulfillment崗位中強(qiáng)調(diào)成長、責(zé)任感、成就感也能帶來績效的上升。
超實用ACCA備考資料包，助你順利拿下ACCA證書，點擊下方免費(fèi)下載海量學(xué)習(xí)資料，現(xiàn)在領(lǐng)取，下一位ACCA持證人就是你！
腦圖記憶法：每個章節(jié)學(xué)完之后，可以簡單的為自己制作一份思維導(dǎo)圖（網(wǎng)課學(xué)員需要自行整理），通過腦圖來回憶整個章節(jié)的所有知識點，方便對知識點的鞏固。
易混淆點整理法：由于F1這門學(xué)科的知識點相對比較散亂，所以同學(xué)們可以把自己容易混淆的知識點整理下。比如：財務(wù)會計應(yīng)該做什么，管理會計應(yīng)該做什么。
練題法：F1是一個見多識廣的課程，所以同學(xué)們需要大量的練題，通過練題鞏固自己的知識點。所以重要的事情說三遍一定要記住多練題，多練題，多練題。
河西區(qū)在職考研究生免聯(lián)考：天津免聯(lián)考碩士，權(quán)威認(rèn)證！天津商業(yè)大學(xué)與美國東密西根大學(xué)人力資源管理碩士就讀成本低，所獲證書與留學(xué)美國證書相同，可獲得中國教育部認(rèn)證，在國內(nèi)外均得到廣泛認(rèn)可。
一、河西區(qū)在職考研究生免聯(lián)考——天津商業(yè)大學(xué)與美國東密西根大學(xué)人力資源管理碩士
項目簡介
Master of Science in Human Resource Management/Organization Development人力資源管理雙證碩士是經(jīng)教育部批準(zhǔn)的，由天津商業(yè)大學(xué)與美國東密西根大學(xué)共同推出的中外合作辦學(xué)項目。本項目開設(shè)在天津商業(yè)大學(xué)國際教育合作學(xué)院下，著力引進(jìn)美國人力資源管理方面的前沿理論和實踐經(jīng)驗，致力于培養(yǎng)新的世界經(jīng)濟(jì)格局下我國經(jīng)濟(jì)發(fā)展所需要的人力資源管理骨干人才。
二、河西區(qū)在職考研究生免聯(lián)考——天津商業(yè)大學(xué)與美國東密西根大學(xué)人力資源管理碩士
上課方式
本校就讀，學(xué)制兩年。在職、脫產(chǎn)學(xué)習(xí)均可。分四個學(xué)期。除補(bǔ)修課和英語強(qiáng)化以外，共開設(shè)12門專業(yè)核心課程，核心課教材均為英文版，由美方提供或認(rèn)可。
第一學(xué)期，以周六、日上課為主；第二學(xué)期起，每學(xué)期外教集中上課2至3次，每次連續(xù)上課五天（包括周六日在內(nèi)），其余時間周六、日上課。
采取集中面授、案例分析、小組討論、課堂討論、專題講座等方式。
三、河西區(qū)在職考研究生免聯(lián)考——天津商業(yè)大學(xué)與美國東密西根大學(xué)人力資源管理碩士
申請條件
最低申請條件：?？?/p>
費(fèi)用
學(xué)費(fèi)按學(xué)年繳納，每年學(xué)費(fèi)有變動，最新學(xué)費(fèi)咨詢本站招生老師。
注：以上內(nèi)容僅供參考，以官方發(fā)布為準(zhǔn)。
ACCA的BT科目是ACCA考試的第一門科目，中文名稱是商業(yè)與技術(shù)，考察的內(nèi)容比較簡單，主要涉及組織行為學(xué)、人力資源管理、會計和審計三門主要學(xué)科。新手在考試前，可以來看看BT科目詳解，對備考是很有幫助的。
一、ACCABT科目的特點
1、作為acca考試中第一門基礎(chǔ)科目，是后續(xù)SBL等科目的基礎(chǔ)課程，涉及知識點相對簡單，但較為繁雜。
2、本課程需要了解商業(yè)的目的和類型，以及與主要的利益相關(guān)者和外部環(huán)境的關(guān)系；了解授權(quán)和領(lǐng)導(dǎo)力的原則，以及如何招募、管理、激勵和發(fā)展團(tuán)隊及個人；理解個人效率在有效團(tuán)隊和組織行為中的重要性。
3、BT章節(jié)知識內(nèi)容龐雜，知識點細(xì)而多，不宜深研細(xì)究，應(yīng)以熟悉記憶為主，掌握主要的考點內(nèi)容，復(fù)習(xí)時注意查缺補(bǔ)漏。
4、BT考式時間2小時，一般情況下，備考期在2個月左右。
二、BT科目的重難點
Part A：Business organizational and types of organization，主要考點為企業(yè)組織的定義、商業(yè)模型、企業(yè)文化、非正式組織、企業(yè)部門職能和利益相關(guān)者等等。
Part B：The business environment，主要考查內(nèi)容是企業(yè)環(huán)境，其中包括企業(yè)的內(nèi)部環(huán)境和外部環(huán)境，以及外部環(huán)境的變化對企業(yè)的影響。
Part C:Accounting and reporting systems，controls and compliance，這塊的知識點回到了財務(wù)老本行，其中內(nèi)容和考點并不多。主要是集中于基礎(chǔ)會計學(xué)原理和財務(wù)報表的介紹。
Part D：Leading and managing individuals and team，用最通俗的化來總結(jié)這個部分的知識點，那就是人力資源管理，其中涉及的絕大部分內(nèi)容均為管理學(xué)。
Part E：Recruiting and development effective employees，這塊考試內(nèi)容為招聘和發(fā)展員工效能，說到底也就是人力資管管理的一部分。
Part F：Ethics consideration，該部分的內(nèi)容為非常重要的職業(yè)道德，在之后的審計和p階段里還會考查。
天津地區(qū)的教育資源也是比較不錯的，有多所實力強(qiáng)勁的院校和多個具有較大影響力的中外合作辦學(xué)項目，是每年報名的熱門。天津地區(qū)優(yōu)質(zhì)中外合作免聯(lián)考項目主要有：
一、天津商業(yè)大學(xué)中外合作免聯(lián)考項目
1、項目名稱：天津商業(yè)大學(xué)與美國東密西根大學(xué)合作舉辦人力資源管理碩士學(xué)位教育項目
2、合作院校
中方：天津商業(yè)大學(xué)
外方：Eastern Michigan University,USA（美國東密西根大學(xué)）
3、學(xué)制：2年
4、招生方式：自主招生（招生標(biāo)準(zhǔn)應(yīng)當(dāng)不低于東密西根大學(xué)在美國的標(biāo)準(zhǔn)）
5、頒發(fā)證書
中方：無
外方：Master of Science in Human Resource Management/Organization Development
6、批準(zhǔn)書編號：MOE12US1A20030198O
二、中國民航大學(xué)中外合作免聯(lián)考項目
1、項目名稱：中國民航大學(xué)與法國國立民航大學(xué)、法國航空航天大學(xué)合作舉辦航空安全管理碩士學(xué)位教育項目
2、合作院校
中方：中國民航大學(xué)
外方：ENAC,France（法國國立民航大學(xué)）ISAE,France（法國航空航天大學(xué)）
3、學(xué)制：1.5年
4、招生方式：自主招生（招生標(biāo)準(zhǔn)不低于法國國立民航大學(xué)、法國航空航天大學(xué)在法國的標(biāo)準(zhǔn)）
5、頒發(fā)證書
中方：無
外方：法國國立民航大學(xué)、法國航空航天大學(xué)航空安全管理碩士學(xué)位及航空安全管理碩士學(xué)位證書
6、批準(zhǔn)書編號：MOE12FR1A20010191O
報名免聯(lián)考類項目要關(guān)注學(xué)校的招生宣傳與實際辦學(xué)情況是否一致。重點考察學(xué)校招生宣傳中的辦學(xué)地點、辦學(xué)特點、師資教學(xué)情況、收費(fèi)項目與數(shù)額（須由中外合作辦學(xué)所在地省政府批準(zhǔn)）、招生人數(shù)等情況。
以上內(nèi)容來源：中外合作辦學(xué)監(jiān)管工作信息平臺
相關(guān)閱讀：26所免聯(lián)考中外合作辦學(xué)mba學(xué)校名單
法國巴黎十二大學(xué)商學(xué)院EMBA招生簡章如下：
一、學(xué)校介紹
巴黎十二大(UPEC)是法國60年代新建的巴黎13所大學(xué)之一，位于巴黎東南面的Creteil地區(qū),是一所文理工綜合性大學(xué)。在2017年,巴黎第十二大學(xué)和巴黎東部馬恩一拉瓦雷大學(xué)合并,組成巴黎東大聯(lián)盟,在US NEWS世界排名第345名。巴黎十二大共有12個院系、機(jī)構(gòu)和52個研究組。總部及主校區(qū)在Creteil區(qū),地鐵直達(dá)巴黎燙金地帶,路程僅需20分鐘。作為法國公立大學(xué)之一，巴黎十二大得到了法國政府和歐洲各大機(jī)構(gòu)的鼎立支持。它與商業(yè)組織的多樣化合作伙伴關(guān)系在增加其本地影響力的同時,也為學(xué)生提供了充足的就業(yè)機(jī)會。
二、權(quán)威認(rèn)證
1、DU Contentieux international des affffaires專業(yè)排名第4
2、LL.M.Contentieux international des affffaires approfondi專業(yè)排名第5
3、Master 2 Comptabilité,Contrôle,Audit專業(yè)排名第2
4、Master 2 Management de la ResponsabilitéSociale des Entreprises(RSE)專業(yè)排名第2
三、項目介紹
巴黎十二大EMBA高級工商管理碩士項目聚焦全球化背景下的中外經(jīng)濟(jì)大環(huán)境和商業(yè)管理理論與實踐，融合東西方管理理念與文化精髓。提供模塊式課程,力求為學(xué)員打造全面扎實的理論基礎(chǔ),且深入淺出地帶領(lǐng)學(xué)員從多個視角解讀現(xiàn)行基礎(chǔ)理論和應(yīng)用方法,并不斷保持迭代以應(yīng)對高速變化的復(fù)雜商業(yè)環(huán)境和國際形式。
四、課程介紹
主修課：管理經(jīng)濟(jì)學(xué)(Managerial economics)、國際商務(wù)(nternational business)、領(lǐng)導(dǎo)力(Leadership)、人力資源管理(Human resource management)、戰(zhàn)略管理(Strategic management)、變革與創(chuàng)新管理(Change and innovation management)、市場營銷(Marketing management)
選修課：多文化管理(Multicultural management)、財務(wù)管理及組織(Financial management and organization)、企業(yè)管理(Business management)、論文指導(dǎo)(Thesis guidance)
注：以上課程僅供參考,具體課程以中心實際排課計劃為準(zhǔn)。
五、修讀方式
1、最快一年畢業(yè)
課程時長6個月＋畢業(yè)論文6個月
結(jié)課后論文隨時提交,無需答辯,打分通過即可畢業(yè)
2、線上+線下
線上錄播＋直播課程,線下大咖分享聯(lián)動
讓學(xué)習(xí)不受時間、地點限制
3、入學(xué)標(biāo)準(zhǔn)
1、本科＋2年工作經(jīng)驗
2、大專＋5年工作經(jīng)驗
六、申請材料
1、護(hù)照(6個月以上因私護(hù)照)；
2、個人簡歷，白底電子照片；
3、本科或大專學(xué)歷證明（學(xué)信網(wǎng)下載英文版）；
4、專科畢業(yè)需要提供工作證明（2年及以上）；
5、動機(jī)信；
七、畢業(yè)條件
完成課程（學(xué)生出勤要在95%以上）＋考核＋論文，論文中文提交，教務(wù)負(fù)責(zé)翻譯。
相關(guān)閱讀：免聯(lián)考EMBA哪些招生類型
注：因考試政策、內(nèi)容不斷變化與調(diào)整，以上內(nèi)容僅供參考，具體以官方發(fā)布信息為準(zhǔn)。
CFO EVA,LIFO,FIFO,do these professional terms of accounting and finance still seem like a foreign language to you?Can you eliminate the mystery behind the numbers of the financial statements?Or,how would you utilize those financial concepts to become a greater asset to your company?
As a business executive,you experience the tide of global change in ways few others do.And you know that to manage this tide,which will only intensify in the years ahead,you need a foundation that is at once timeless and flexible.Higher position means greater responsibility where understanding and talking the language of finance becomes a significant part of the job,executives at all levels need to be adequately equipped.
Finance and Accounting for the Non-Financial Manager teaches the basics of financial reports,as well as the fundamentals of business valuation and the creation of shareholder value.The course begins by describing the accounting process and the creation of financial statement,meanwhile,reveals the company’s operation and finance truth behind the data.Once knowing how to read financial statements will be invaluable throughout your career,in analyzing business opportunities,assessing financial risks,communicating your ideas to others,and dealing with the real business situations.
Breakthrough the language of finance
Understanding the basic accounting model and its limitations
Analyzing and interpreting financial statements within the context of industry analysis and macroeconomic fundamentals
Mastering forecasting techniques
Providing rigorous tools and approaches to measure the effectiveness of your expenditures
Clarifying financial statements and their relationship to strategic decisions
Communicating more effectively with financial managers and accountants
Understanding different valuation techniques and respective benchmarks
General Managers,Directors,Experienced Managers
Vice President and Top Executives in all respective
Business Managers,Department Heads&Managers
Sales&Marketing Managers
Accountants,Corporate Treasury Managers
Investment Professionals
Any staff with a non-financial background looking to learn the fundamentals of finance
Finance Fundamental | Management Application |
-Introduction to the Course -The role of the finance function -Working with the finance teams -How companies succeed on finance? -Accounting Information—The Language of Business -What is financial accounting? -Why Financial Accounting is necessary? -Some process,terminology and concepts -Learn how financial data is generated and reported -Users and interpretation of Financial Statements -Managers and Financial Statements -The concept of shareholder value -Demystifying Financial Statements -Components of Financial Reports:balance sheet and P&L -Use financial data to evaluate the performance of department,organization,or division -Understand how accountants measure income,and show how it is related to a balance sheet -Cost of goods sold -The accrual concept and timing adjustments -Financial statements:graphical balance sheet simulation -Revisit the Income Statement and Balance sheet in a financial perspective -Cash Flow Statement,Distinguishing income from cash flow -The shortcomings of accounting -Implications of Revenue Recognition -Know effects of fair value measurement on financial statement -Analysis of Financial Statement—Where do you find useful information? -Qualitative Characteristics of financial Information -Locate and use sources of information about business performance -How accounting information assists in decision making -Linking decisions to financial metrics -How to increase ROCE -Profitability ratios -Economic Value Added(EVA TM) -Financial Decision Making -Profitability,liquidity ratios -Managing working capital -Financial Leverage -Debt ratios -Measuring business risk -Cash management -Study of the Annual Report of a Listed Company -Case:analyzing and interpreting a listed company’s annual report -Accounting Creates Value -Functions of management accounting -Management accounting compared to financial accounting -How the use of cost information defines its focus and form -Break-even analysis:ensuring fixed costs are covered -The costing principles and avoiding costing traps -The difference between traditional cost management systems and activity-based cost management systems
| -Budgeting and Forecasting:A Must in Pricing Effectively for Profit.Selecting the Best Costing Method and the Relevant Practical Pricing Theory -Budgeting and Forecasting:Two sides of the same process -Understanding the different steps involved in the process -How to minimize the risks in assessing the hypothesis underlying the performance -The cost information for pricing and product planning -Cost based pricing:a value-added approach -Customers:an outside in pricing -Competitors:predict their price -How to price effectively for profit,evaluating pricing methods -Case Study -Capital Investment Decision:Cash is King! -Cash flow forecasts as a planning tool -EBITDA,free cash flows -The analysis of return of capital employed,payback period,and discounted cash flow -Establishing cash flow forecasts -Calculating Net Present Values,IRR -Company Valuation:Risk and Corporate Characteristics -The fundamental tools of investment appraisal -The cost of capital and WACC,and how these are determined -The sensitivity analysis:how sensitive are key decision to potential changes in circumstances -Approaches to valuation -Capital Markets,Investment Banking and Financial Instruments:How to Face Your Long-term Financing Issues and More? -An introduction to capital markets -Different forms of financing(long term,short term) -Debt versus Equity -Gearing and beta factors -Capital Asset Pricing Models -Tax shields -Investing in China through Mergers or Acquisitions:Financial Business Practices and Managing the Related Risks -An Overview of the M&A market in China -Understanding the valuation gap between sellers and buyers -Understanding the structuring gap by the buyer -Understanding the negotiation gap between sellers and buyers -Understanding the execution gap -Understanding the challenges of the integration gap -Taking into account the Human dimension of any merger or acquisition |
想了解最新詳細(xì)課程大綱及資料，點擊網(wǎng)頁左側(cè)的在線咨詢圖標(biāo)，與在線老師交流咨詢領(lǐng)取。
2021年ACCA6月考季即將來臨，相信各位考生在備考過程中，經(jīng)常會遇到“名人理論”的相關(guān)知識點，對此，為了加深大家的理解，下面會計網(wǎng)就跟各位詳細(xì)解析那些?？嫉拿死碚?。
Henri Fayol
Five functions of management
Planning 計劃：在每進(jìn)行一個項目之前，管理層都需要對項目做一個詳細(xì)的計劃，以幫助以后項目的進(jìn)行。
Organising 組織、實施：要建立項目的架構(gòu)，把項目的每個版塊分配給適合的人。
Commanding 指揮：對管理者進(jìn)行授權(quán)，對員工發(fā)號施令，指揮員工完成任務(wù)。
Co-ordinationg 協(xié)調(diào)：促使企業(yè)與員工目標(biāo)協(xié)調(diào)一致，減少沖突，促進(jìn)內(nèi)部和諧。
Controlling 控制：對項目的事項進(jìn)行控制，確保最終項目的結(jié)果與最初計劃的一致。
理論的局限性：屬于傳統(tǒng)的領(lǐng)導(dǎo)理論，沒有提到要激勵員工和與員工交流，忽視了人的作用，和員工的能動性。
FW Taylor
Scientific theory
1)Development true science of work (establish the most efficient method)真正的工作是科學(xué)的流派，要制定科學(xué)的工作方法。
2)Scientific selection and progressive development of work (planning and doing are separated) 要科學(xué)的、循序漸進(jìn)地開發(fā)員工的能力，計劃和實際的工作要分開。
3)Application of techniques to plan,measure and control work(micro-designed job) 在計劃和控制的過程中，管理層一定要講究一定的技術(shù)，工作設(shè)計的不要太過復(fù)雜，要越細(xì)致，越明了，越好。這樣可以減少員工犯錯誤。
4)Constant cooperation between management and workers (pay is only incentive) 管理層和員工之間要有持續(xù)的溝通，認(rèn)為，給員工支付薪水是唯一的激勵方式。
Elton Mayor
Human Relation
People are motivated by a variety of psychological need,including social or “belonging”need. 心理上的需求可以用于激勵員工，比如，歸屬感。
He was involved in the Hawthorne study. 屬于霍桑實驗的一部分。
It rapidly became apparent that worker attitude and group relationships were of greater importance in determining the levels of production achievement than the lighting itself. 員工的態(tài)度和組員之間的關(guān)系也會影響企業(yè)的生產(chǎn)力。
Peter Drucker
The Management Process
Peter Drucker emphasizes the economic objective of managers in business.He argued that the manager of a business has one basic function-economic performance.管理層必須為企業(yè)創(chuàng)造價值。
Management tasks:managing a business ,managing managers and managing workers. 要管理企業(yè)、管理管理層、管理員工。
Mintzbery: the managers role 管理者有以下3個角色：
(1)Interpersonal 人與人之間
Figurehead(representing the company) 破浪神，是企業(yè)中的領(lǐng)袖，在外界看來也代表著企業(yè)的形象。
Leader (hiring,firing,and training staff,motivating employees) 領(lǐng)頭羊，雇傭、解雇員工，員工之間的溝通與協(xié)調(diào)、激勵員工。
Liaison(making contacts outside the vertical chain of command,meeting with their peers) 聯(lián)絡(luò)，與同行之間的聯(lián)絡(luò)、員工之間的聯(lián)絡(luò)，要溝通能力強(qiáng)。
(2) Informational
Monitor(receiving information from subordinates, superiors and peers) 收到信息、監(jiān)管、使用信息。從下屬、同行、監(jiān)管者那獲取信息。
Spokesperson(providing information on behalf of unit or organization) 向員工、消費(fèi)者、供應(yīng)商提供信息。
Disseminator (Disseminating relevant information to subordinated) 傳播者，把積極向上的信息提供給員工。
(3) Decisional
Entrepreneur (helping departments react to a changed environment) 要有企業(yè)家的精神，變革時有能力做出正確的抉擇。
Disturbance handler(responding to unexpected pressure,taking decisions when there is deviation) 當(dāng)企業(yè)產(chǎn)生偏移，你要有能力去解決并使企業(yè)朝著正確的方向發(fā)展。
Resource allocator(Distributing limited resources to achieve objectives)要合理分配資源，要把錢用在刀刃上。
Negotiator (negotiate both inside and outside the organisation 專門去溝通的人。
來源：ACCA學(xué)習(xí)幫
2025年cfa考試延期后沒收到郵件怎么辦，今天學(xué)姐就來詳細(xì)的為大家進(jìn)行解答，還不著調(diào)的伙伴們趕緊看過來~
一、CFA準(zhǔn)考信郵件
解決辦法1：
Prometric在考生預(yù)約的考試日期之前72個小時以郵件形式會再次發(fā)送最新的準(zhǔn)考信郵件，可把該郵箱地址添加到白名單中，以避免郵件收到不成功或者郵件進(jìn)垃圾箱等情況。
解決辦法2：
登錄機(jī)考系統(tǒng)選擇重發(fā)郵件?？忌傻顷慞rometric官方網(wǎng)站，申請重發(fā)考試確認(rèn)信郵件。
二、CFA準(zhǔn)考信打印流程
方法一：Prometric機(jī)考中心下載打印
1、登錄網(wǎng)站：
https://proscheduler.prometric.com/home
2、點擊"Confirmation/receipt"進(jìn)入;
3、輸入自己的“confirmation number"與"last name”之后提交submit即確認(rèn)，即可查看你的考試預(yù)約的信息；
4、看你的預(yù)約信息點右上角“Print”或“confirmation”就可以打印準(zhǔn)考信了。
方法二：郵件下載打印
直接輸入注冊報名時所保留的信箱，查找通過Prometric下發(fā)的Confirmation Letter輸入，并打印準(zhǔn)考證；
如果在收件箱里面找不到郵件的話可以查看一下自己垃圾箱，看是否被當(dāng)做垃圾廣告郵件了。
三、CFA準(zhǔn)考信打印注意事項
美國CFA協(xié)會稱：準(zhǔn)考信必須用嶄新白紙印制。準(zhǔn)考信正反兩面無論何時都不能留下書寫痕跡，考試時也不能留下痕跡。直接用瀏覽器打印準(zhǔn)考信的話，會使打印文件顯示資料不全。必須檢查下列信息是否無誤：
CFA Institute ID
符合CFA Institute帳戶顯示的姓名
考場名稱、位置以及考試日期
四、聯(lián)系CFA官方客服
如果以上方法都無法解決問題，那么CFA考生可以聯(lián)系CFA官方客服。CFA官方客服可以幫助考生解決收不到郵件的問題，并提供相關(guān)的幫助和支持。CFA考生可以通過以下方式聯(lián)系CFA官方客服：
1.官方網(wǎng)站
CFA官方網(wǎng)站上提供了豐富的資源和服務(wù)，考生可以在網(wǎng)站上找到客服聯(lián)系方式，并進(jìn)行咨詢和反饋。
2.郵件聯(lián)系
考生也可以通過發(fā)送郵件的方式聯(lián)系CFA官方客服，向客服提出自己的問題和需求。
3.社交媒體
CFA官方在社交媒體上也有官方賬號，考生可以通過社交媒體與CFA官方客服進(jìn)行聯(lián)系和溝通。
總結(jié)：
收不到CFA郵件可能會對考生的備考和考試造成很大的影響，因此考生需要及時解決這個問題。本文介紹了兩種解決方法，即檢查郵件設(shè)置和聯(lián)系CFA官方客服。希望本文能夠幫助考生解決收不到CFA郵件的問題，順利備考和通過考試。
五、怎樣查詢CFA考試成績？
1.郵件
CFA協(xié)會將出來的結(jié)果會發(fā)送到注冊郵箱，如果沒有收到，記得檢查垃圾郵件，可能會有驚喜。
2.官網(wǎng)
如果通過郵件沒收到，可以進(jìn)行登陸CFA協(xié)會官網(wǎng)，錄入系統(tǒng)注冊用戶名和密碼，查看學(xué)生自己的考試學(xué)習(xí)成績。具體路徑如下：
1）開通CFA成績查詢官方網(wǎng)站：http://exampresult。What organization.org
2）輸入用戶名和密碼，登錄
3）點擊CFA Program
4）Click on the exam
5）Click to see when your test results are available
6.Access your test results（Log in required）
7）查看成績
六、未收到郵件反饋怎么辦？
一直沒收到協(xié)會的郵件反饋，該怎么辦？打電話呀！有個學(xué)妹聯(lián)系學(xué)姐問協(xié)會怎么一直沒回復(fù)郵件，說好的1-2個工作日呢？疫情之下，協(xié)會持續(xù)不斷收到大量的電話和郵件咨詢，人手不夠也是正常，大家耐心等待。實在著急，可以撥打協(xié)會電話。CFA Institute官方唯一客服電話是400-8428-043（適用于中國大陸的撥入號碼）。
施耐德電氣、巴斯夫、瑞泉護(hù)理集團(tuán)、漢堡王食品（深圳）有限公司現(xiàn)正招聘多個財會崗位，ACCA優(yōu)先，歡迎ACCA學(xué)員、準(zhǔn)會員、會員申請！
施耐德電氣
職位名稱：Finance Analyst Section Manager
工作地點：北京
職責(zé)描述：
1、Responsible for CCO monthly closing and Manage preliminary reporting work.
2、Enhance CCO performance analysis.
3、Lead business rolling forecast to support decision making for top management.
4、Support target set-up for China Ops.
5、Good communication and cooperation with Corporate Fin,GSC,BU Fin and CACC.
6、Key CCO interface for enhancement project.
7、Leading digital transformation on PL.
任職需求：
1、Bachelor or Masters degree on Accounting,Finance or Economic.
2、5 years in controlling/audit/Accounting in multinational companies or audit firm.
3、Self-motivated,high sense of responsibility and personal integrity.
4、Customer service oriented with good team spirit.
5、Strong communication skills and focus on care about people.
6、Good command of English-Digital tool competence is a plus.
職位名稱：Internal Audit
工作地點：北京
職責(zé)描述：
1、For the internal audit missions(60%efforts):
-Play as or Assist team leader to perform risk assessment during planning stage to identify high risk area and define the working program related to the missions.
-Execute audit missions through analytics,interviews,examination,reconciliation and other audit techniques.
-propose valid and practical recommendations to correct inefficiencies or improve efficiency.
2.Participate in Regional or Global Internal Audit missions as requested(20%efforts).
3、Internal Relationships management.
任職需求：
1、Undergraduate degree from top university with strong auditing,analytical and risk assessment skills,ideally with 7-10 years experience,know-how of Manufacture industry is highly prefer,Certificate like ACCA/CPA.
2、Good communication with clear-logical thinking,quick learner&able to work under hard-pressure.
3、Fluency in English and Chinese.
巴斯夫
職位名稱：Senior Manager,Business Controlling(JG6)
工作地點：廣東廣州
職責(zé)描述：
Main Tasks:
1、Manage the budgeting process for the Asian Cracker Products business.
2、Lead the monthly forecasting process and associated consolidations for the Asian business unit.Provide comprehensive and efficient reporting for SBUs on timely manner.
3、Prepare monthly commentary and analysis of the business’s financial results.Analyze deviations between forecasted and actual figures to identify drivers and improve forecast accuracy.
4、Monitor key performance indicators for SBUs.Partner with the business unit management to develop and implement strategic objectives including the accountability to provide senior level business consulting,analysis and recommendations.
5、Work jointly and proactively with production,supply chain,platforms,SSC,and other units to ensure the quality of costing related data in system and provide reliable reporting of business performance to management.
6、Facilitate capital expenditure governance,control,and financial reporting processes.
7、Serve as a business partner,promoting long-term value creation with sound financial analysis and decision support.
8、Develop transfer prices and determine adjustments including financial review of adjustments and charges.
9、Drive initiatives and lead teams associated with process improvements across scope of responsibilities.
10、Maintain the highest standards of integrity and professionalism while also implementing any required internal controls.
11、Structure and consolidate the reporting database based on the needs of business management and keep database up to date with Company Data Warehouse system.
12、Perform ad-hoc analyses in support of business unit and divisional management requirements This implies strong interfaces with OD Controlling and Strategic Marketing.
任職需求：
Requirements:
1、BS degree in Finance,Accounting or related discipline with 6+years of financial analysis experience,ideally in a process-driven manufacturing company.Site experience preferred.
2、Knowledge in basic IFRS accounting principles,practices and procedures with major emphasis in cost accounting.
3、Advanced problem solving and analytical abilities.
4、Ability to give oral/written presentations of complex data in simple concepts to a large group including executive management.
5、Excellent command of written and spoken English.
6、Familiarity with MS Office software,including particular expertise with Excel and PowerPoint,is essential.
7、Significant experience using Excel pivot table,Power BI/Tableau is preferable.
8、Familiarity with SAP is advantageous.
職位名稱：Manager,Country Business Controlling
工作地點：廣東廣州
職責(zé)描述：
Main Tasks:
1、Provide detailed monthly reports and commentaries(P&L,fixed cost,cCM1 and working capital related KPI,Production report,HC report)to the local management and regional business unit.
2、Accountable for business specific topics and proactively highlight issues/risks.
3、Highlight issues proactively and facilitate them within the organization timely and persistently.
4、Entirely in charge of the responsible plants and highlight issues proactively and facilitate them within the organization timely and persistently.
5、Provide local management with business/operation forecast and recommendation.(Sales,cost,EBIT forecast,raw material price trend,capacity utilization,fx-exposure etc.)
6、Highlight risks independently at an early stage and suggest solutions from a controlling point of view.
7、Conceptualize and lead the bottom-up operational planning with relevant teams both in BU and RBU/GBU and prepare the relevant data&information.(incl.rationales for the projected changes)
8、Use easy to understand templates to gather the information from all relevant teams to establish the annual cost planning.
9、Review and set up predetermined manufacturing costs.
10、Conduct gap analysis between actuals and plans.
11、Support local BU target setting(KPI&Working capital)based on the approved OP information.Cascade the OP information properly and proactively down to all relevant parties in alignment with the management team.
12、Evaluate/monitor the actual performances compared with targets and proactively propose action plans on a continuous basis.
13、Analyze profitability and cost performance compared with budget and inform the respective teams about deviations and propose solutions to improve the situation.
14、Monitor working capital closely(Account receivable/DSO,Inventory/DIV and Capital cost).
15、Monitor the PUP analysis and perform the Process Order analysis together with PCIV team in KL Hub.
16、Support,as the audit local contact point,when we have internal/external audits.
17、Lead for the data collection BU for COA audit.
18、Ensure finance policies&procedure within BU and respective local finance teams.
19、Enforce compliance with internal control effectiveness and contract management.
任職需求：
Requirements:
1、Education:Bachelor’s degree in Finance,Accounting,or related discipline.
2、Working Experience:Minimum 7 years of experience in finance,controlling and planning from industrial environment or chemical industry;international company is preferred.
3、In-depth Knowledge and understanding in planning&controlling processes.
4、Advanced skills in MS Office applications.
5、Comprehensive understanding of SAP or other ERP applications.
6、Advanced communication skill in both English and Mandarin.
瑞泉護(hù)理集團(tuán)
職位名稱：（會員直聘）財務(wù)會計
工作地點：廣東廣州
職責(zé)描述：
1、能獨立完成公司的全盤賬務(wù)處理，按照中國會計準(zhǔn)則及稅法規(guī)定完成每月財務(wù)報表編制及報稅；
2、需要辦理工商注冊、變更、注銷等業(yè)務(wù)，能認(rèn)真仔細(xì)核對報送資料，態(tài)度積極主動；
3、直接匯報給集團(tuán)總部財務(wù)部門并對當(dāng)?shù)剡\(yùn)營部門需求做出及時回應(yīng)；
4、其他領(lǐng)導(dǎo)交辦的事項。
任職需求：
1、大學(xué)會計或相關(guān)?？飘厴I(yè)（全日制）或以上，熟悉EXCEL、用友、金蝶等軟件；
2、行業(yè)經(jīng)驗不限，年齡不限。（特別歡迎45-60歲資深財務(wù)人應(yīng)聘、外企經(jīng)驗優(yōu)先）
職位名稱：（會員直聘）副總經(jīng)理
工作地點：廣東廣州
職責(zé)描述：
1、全面負(fù)責(zé)廣州子公司的服務(wù)經(jīng)營活動和公司的日常工作；
2、參與子公司戰(zhàn)略規(guī)劃制定，制定業(yè)務(wù)的發(fā)展規(guī)劃和業(yè)務(wù)策略；
3、根據(jù)業(yè)務(wù)戰(zhàn)略發(fā)展規(guī)劃，負(fù)責(zé)子公司的組織建設(shè)與團(tuán)隊建設(shè)，以及與之相匹配的人才梯隊的培育；
4、負(fù)責(zé)子公司的日常管理工作，與集團(tuán)業(yè)務(wù)線各部門之間的良好協(xié)調(diào)和合作；
5、負(fù)責(zé)制定和完善子公司的管理制度、流程、SOP等基礎(chǔ)管理工作，制作各項工作（部門管理、項目管理）的表格、模板；
6、負(fù)責(zé)建立和維護(hù)與主要合作伙伴、資源方、政府部門等良好的公共關(guān)系；
7、簽發(fā)公司日常行政和業(yè)務(wù)文件，代表公司對外處理重要業(yè)務(wù)；
8、組織擬訂公司的發(fā)展規(guī)劃、經(jīng)營方針、年度生產(chǎn)經(jīng)營計劃和年度決算方案；
9、主持制定公司的質(zhì)量服務(wù)方針、目標(biāo)，建立并實施質(zhì)量服務(wù)管理體系；
10、負(fù)責(zé)公司人事、勞資全面工作，按BU子公司總經(jīng)理要求做好員工的聘任和解聘，決定公司員工（除直接下屬外）的工資、福利、獎懲，建議直接下屬的工資、福利等；
11、審核監(jiān)督公司財務(wù)工作并行使對財務(wù)負(fù)責(zé)人的日常管理；
12、審核監(jiān)督公司管理制度的制定和修改，監(jiān)督公司的企業(yè)管理考核工作；
13、組織好公司員工各類培訓(xùn)工作；
14、與經(jīng)營團(tuán)隊一起，完成年度經(jīng)營目標(biāo)和回款、利潤等經(jīng)營業(yè)績指標(biāo)；
15、完成領(lǐng)導(dǎo)安排的其他工作任務(wù)。
任職需求：
1、大學(xué)?？飘厴I(yè)（全日制）或以上；護(hù)理學(xué)、老年學(xué)、康復(fù)醫(yī)療學(xué)、中醫(yī)針灸推拿醫(yī)學(xué)專業(yè)等優(yōu)先考慮；
2、至少6年以上高級經(jīng)理工作經(jīng)驗；
3、行業(yè)經(jīng)驗不限，年齡不限。（特別歡迎45-60歲資深經(jīng)理人應(yīng)聘、外企經(jīng)驗優(yōu)先）
漢堡王食品（深圳）有限公司
職位名稱：財務(wù)實習(xí)生
工作地點：廣東深圳
職責(zé)描述：
1、銷售報表、AP單寄送；
2、發(fā)票掃描認(rèn)證；
3、OA請款（憑證倉儲費(fèi)、審計費(fèi)、電子發(fā)票費(fèi)用、發(fā)票認(rèn)證費(fèi)用等）；
4、紅字信息表開具、發(fā)送；
5、更新報銷供應(yīng)商表；
6、直線經(jīng)理安排的其他工作。
任職需求：
1、大學(xué)本科及以上學(xué)歷在校生，財務(wù)或會計相關(guān)專業(yè)；
2、實習(xí)周期為3個月，每周5天出勤；
3、做事情認(rèn)真負(fù)責(zé)，良好的溝通和表達(dá)能力。
ACCA職位公告板介紹
ACCA職位公告板提供大量的職位推薦。如您有需要，您可以登錄ACCA職位公告板，新年新氣象，給自己一個新的出發(fā)。ACCA職位公告板，提供財會、金融、經(jīng)管類海量職位，從實習(xí)到管理崗應(yīng)有盡有，優(yōu)選ACCA人才。
ACCA職位公告板評價：
ACCA職位公告板崗位發(fā)布速度快，簡歷質(zhì)量高，匹配度強(qiáng)。前來應(yīng)聘的ACCA會員專業(yè)知識扎實，個人素養(yǎng)突出。ACCA是一個優(yōu)質(zhì)的招聘渠道，可以有效地節(jié)約HR花在招聘上的時間成本，且實現(xiàn)提升團(tuán)隊整體專業(yè)能力的期望。
內(nèi)容來源ACCA官網(wǎng)，會計網(wǎng)整理發(fā)布。
2024年cfa一級考綱匯總！詳細(xì)內(nèi)容變化速看！考綱是CFA考試知識點的概括。今天，小編將2024年CFA一級新考綱新增和調(diào)改的內(nèi)容進(jìn)行了梳理總結(jié)詳細(xì)更新內(nèi)容變化速看！
Quantitative Methods
1)Learning Module 1 Rates and Returns
2)Learning Module 2 Time Value of Money in Finance
3)Learning Module 3 Statistical Measures of Asset Returns
4)Learning Module 4 Probability Trees and Conditional Expectations
5)Learning Module 5 Portfolio Mathematics
6)Learning Module 6 Simulation Methods
7)Learning Module 7 Estimation and Inference
8)Learning Module 8 Hypothesis Testing
9)Learning Module 9 Parametric and Non Parametric Tests of Independence
10)Learning Module 10 Simple Linear Regression
11)Learning Module 11 Introduction to Big Data Techniques
解讀：2024年的數(shù)量內(nèi)容有重大調(diào)整！
1)將原來的7章內(nèi)容拆分成11章。
2)新增第1章Rates and Returns。
3)2024年的第2章Time Value of Money in Finance與2023年的第1章The Time Value of Money有一定類似之處，但刪減了大量內(nèi)容。
4)2023年的第2章Organizing,Visualizing,and Describing Data予以刪除。
5)2024年新增第11章Introduction to Big Data Techniques。
6)其它章節(jié)名稱更新，大部分知識點2023考綱中均有涉獵，但2024年考綱要求發(fā)生一定變化和調(diào)整。
Economics
1)Learning Module 1 The Firm and Market Structures
2)Learning Module 2 Understanding Business Cycles
3)Learning Module 3 Fiscal Policy
4)Learning Module 4 Monetary Policy
5)Learning Module 5 Introduction to Geopolitics
6)Learning Module 6 International Trade
7)Learning Module 7 Capital Flows and the FX Market
8)Learning Module 8 Exchange Rate Calculations
解讀：2024年的經(jīng)濟(jì)學(xué)內(nèi)容有重大調(diào)整！
1)2023年的第1章Topics in Demand and Supply Analysis被刪除
2)2023年的第3章Aggregate Output,Prices,and Economic Growth被刪除
3)2024年相比2023年保留的章節(jié)考綱要求也發(fā)生了調(diào)整，多數(shù)為考綱的刪減
4)2024年的第8章Exchange Rate Calculations只保留了匯率計算相關(guān)內(nèi)容，定性相關(guān)知識點均被刪除。
Portfolio Management
1)Portfolio Risk and Return:PartⅠ
2)Portfolio Risk and Return:PartⅡ
3)Portfolio management overview
4)Basic of Portfolio Planning and Construction
5)The Behavioral Biases of Individuals
6)Introduction to Risk Management
解讀：2024年的組合內(nèi)容有重大調(diào)整！
1)2023年的第7章Technical Analysis被刪除
2)2023年的第8章Fintech in Investment Management被刪除
3)Portfolio management overview由原來的Module 1調(diào)整為Module 3。
Corporate Issuers
1)Organizational Forms,Corporate Issuer Features,and Ownership
2)Investors and Other Stakeholders
3)Corporate Governance:Conflicts,Mechanisms,Risks,and Benefits
4)Working Capital&Liquidity
5)Capital Investments and Capital Allocation
6)Capital Structure
7)Business Models
解讀：2024年的企業(yè)發(fā)行人內(nèi)容變動較大！
1)2023年的原有的第8章Measures of Leverage被刪除
2)其余章節(jié)名稱、順序變化，考綱要求也發(fā)生了重大調(diào)整。
Financial Statement Analysis
1)Learning Module 1 Introduction to Financial Statement Analysis
2)Learning Module 2 Analyzing Income Statements Learning Module 3 Analyzing Balance Sheets
3)Learning Module 4 Analyzing Statements of Cash Flows I
4)Learning Module 5 Analyzing Statements of Cash Flows II
5)Learning Module 6 Analysis of Inventories
6)Learning Module 7 Analysis of Long-Term Assets Learning Module 8 Topics in Long-Term Liabilities and Equity
7)Learning Module 9 Analysis of Income Taxes
8)Learning Module 10 Financial Reporting Quality Learning Module 11 Financial Analysis Techniques
9)Learning Module 12 Introduction to Financial Statement Modeling
解讀：2024年的財報內(nèi)容變動較大，除新增第12章外，刪除兩個章節(jié)，拆分一個章節(jié)，保留章節(jié)考綱要求也發(fā)生一定調(diào)整。
1)刪除原有的Module 2和Module 12，新增第12章Introduction to Financial Statement Modeling；
2)Learning Module 5 Understanding Cash Flow Statements拆分為兩個章節(jié)Analyzing Statements of Cash Flows I和Analyzing Statements of Cash Flows II；
3)Learning Module 6 Financial Analysis Techniques調(diào)整為Module 11
4)保留的章節(jié)名稱發(fā)生變化，考綱要求也發(fā)生了較大變化。
Equity Investments
1)Market Organization and Structure
2)Security Market Indexes
3)Market Efficiency
4)Overview of Equity Securities
5)Company Analysis:Past and Present
6)Industry and Competitive Analysis
7)Company Analysis:Forecasting
8)Equity Valuation:Concept and Basic Tool
解讀：2024年的權(quán)益內(nèi)容變動主要為新增，新增第5和7章外，其余章節(jié)的順序做了調(diào)整，內(nèi)容無重大變更。
Fixed Income
1)Fixed-Income Instrument Features
2)Fixed-Income Cash Flows and Types
3)Fixed-Income Issuance and Trading
4)Fixed-Income Markets for Corporate Issuers
5)Fixed-Income Markets for Government Issuers
6)Fixed-Income Bond Valuation:Prices and Yields Yield and Yield Spread Measures for Fixed-Rate Bonds
7)Yield and Yield Spread Measures for Floating-Rate Instruments
8)The Term Structure of Interest Rates:Spot,Par,and Forward Curves
9)Interest Rate Risk and Return
10)Yield-Based Bond Duration Measures and Properties
11)Yield-Based Bond Convexity and Portfolio Properties
12)Curve-Based and Empirical Fixed-Income Risk Measures
13)Credit Risk
14)Credit Analysis for Government Issuers
15)Credit Analysis for Corporate Issuers
16)Fixed-Income Securitization
17)Asset-Backed Security(ABS)Instrument and Market Features
18)Mortgage-Backed Security(MBS)Instrument and Market Features
解讀：2024年的固收將原來的6章內(nèi)容拆分成19章，變化幅度較大，知識點做了細(xì)化拆分和調(diào)整。
Alternative Investments
1)Alternative Investment Features,Methods,and Structures
2)Alternative Investment Performance and Returns Investments in Private Capital:Equity and Debt
3)Real Estate and Infrastructure
4)Natural Resources
5)Hedge Funds
6)Introduction to Digital Assets
解讀：2024年的另類將原來的3章內(nèi)容變化為7章，知識點做了細(xì)化處理，除新增第7章外，其余內(nèi)容主要為原有章節(jié)拆分。
2024年FRM考試大綱GARP協(xié)會已公布，整體考綱變化不大。2024年FRM一級和二級考綱中所有科目的權(quán)重均沒有發(fā)生變化，變化的科目主要是在二級的信用和熱點；其余科目基本保持不變。具體變動如下：
1、定量分析
?、貱hapter 14,Machine Learning Methods:
新增Compare and apply the two methods utilized for rescaling variables in data preparation.
②Chapter 15,Machine Learning and Prediction:
將原先Evaluate the predictive performance of logistic regression models and neural network models using a confusion matrix拆成兩部分，分別為Evaluate the predictive performance of logistic regression models和Compare the logistic regression and neural network classification approaches using a confusion matrix.
2、金融市場與產(chǎn)品
?、貱hapter 12,Options Markets:
刪減Explain the specification of exchange-traded stock option contracts,including that of nonstandard products.
?、贑hapter 20,Swaps:
刪減Explain the mechanics of a currency swap and compute its cash flows.
3、估值與風(fēng)險建模
Chapter 10,Interest Rates:
刪減Describe overnight indexed swaps(OIS)and distinguish OIS rates from LIBOR swap rates.
1、市場風(fēng)險管理與測量
Chapter 7,Correlation Basics:
Definitions,Applications,and Terminology:新增Describe how correlation impacts the price of quanto options as well as other multi-asset exotic options.
2、信用風(fēng)險管理與測量
Credit Risk, 2023 | Credit Risk, 2024 |
Reading 8 includes two chapters that introduce the key themes of credit risk management. The first chapter discusses the components of credit risk, types of credit risk analysis, and credit risk measurements. The second chapter describes the tools and methods of credit analysis.
Jonathan Golin and Philippe Delhaise, The Bank Credit Analysis Handbook, 2nd Edition (Hoboken, NJ: John Wiley & Sons, 2013). ? Chapter 1. The Credit Decision ? Chapter 2. The Credit Analyst | Reading 8 includes two chapters that introduce the key themes of credit risk management. The first chapter discusses the components of credit risk, types of credit risk analysis, and credit risk measurements. The second chapter describes governance and explains the responsibilities of risk management in an organization.
Sylvain Bouteille and Diane Coogan-Pushner, The Handbook of Credit Risk Management: Originating, Assessing, and Managing Credit Exposures, 2nd Edition (Hoboken, NJ: John Wiley & Sons, 2022). ? Chapter 1. Fundamentals of Credit Risk ? Chapter 2. Governance |
Reading 9 covers measurement of credit risk, especially expected loss and unexpected loss, and the effect of correlation on portfolio unexpected loss.
Gerhard Schroeck, Risk Management and Value Creation in Financial Institutions (New York, NY: John Wiley & Sons, 2002). ? Chapter 5. Capital Structure in Banks (pages 170-186 only) | Reading 9 describes the tools and methods of credit analysis. It explains the components of credit risk management capability and discusses elements of an effective lending or financing policy.
Hennie van Greuning and Sonja Brajovic Bratanovic, Analyzing Banking Risk, Fourth Edition (World Bank Group, 2020). ? Chapter 7. Credit Risk Management |
Reading 10 describes key features of a good rating system, relates ratings to the probability of default, and analyzes different approaches to predicting default.
Giacomo De Laurentis, Renato Maino, and Luca Molteni, Developing, Validating and Using Internal Ratings: Methodologies and Case Studies (West Sussex, UK: John Wiley & Sons, 2010). ? Chapter 3. Rating Assignment Methodologies | Reading 10 covers measurement of credit risk, especially expected loss and unexpected loss, and the effect of correlation on portfolio unexpected loss. It describes a framework for calculating economic capital for credit risk and explores the challenges of quantifying credit risk.
Gerhard Schroeck, Risk Management and Value Creation in Financial Institutions (New York, NY: John Wiley & Sons, 2002). ? Chapter 5. Capital Structure in Banks (pages 170-186 only) |
Reading 11 describes different approaches to credit risk modeling and assesses credit derivatives.
René Stulz, Risk Management & Derivatives (Florence, KY: Thomson South-Western, 2002). ? Chapter 17. Credit Risks and Credit Derivatives | Reading 11 includes two chapters. The first chapter describes different approaches to credit risk modeling and assessment, including the judgmental approaches, empirical models, and financial models to predict default. The second chapter presents the role of ratings in supporting credit risk management and rating assignment methodologies.
Michalis Doumpos, Christos Lemonakis, Dimitrios Niklis, and Constantin Zopounidis, Analytical Techniques in the Assessment of Credit Risk: An Overview of Methodologies and Applications (Springer, 2019). ? Chapter 1. Introduction to Credit Risk Modeling and Assessment ? Chapter 2. Credit Scoring and Rating |
Reading 12 includes three chapters that cover portfolio and structured credit risk. The first chapter describes default intensity models, explains credit spread risk and defines the relationship between a default probability and a hazard rate. The second chapter defines default correlation for credit portfolios and assesses the impact of correlation on credit VaR. The third chapter describes common types of structured products and the mechanics of a securitization, and explains how default sensitivities for tranches are measured.
Allan Malz, Financial Risk Management: Models, History, and Institutions (Hoboken, NJ: John Wiley & Sons, 2011). ? Chapter 7. Spread Risk and Default Intensity Models ? Chapter 8. Portfolio Credit Risk (Sections 8.1, 8.2, 8.3 only) ? Chapter 9. Structured Credit Risk | Reading 12 defines and compares the risk management and scoring models of retail and corporate credit risk.
Michel Crouhy, Dan Galai and Robert Mark, The Essentials of Risk Management, 2nd Edition (New York, NY: McGraw-Hill, 2014). ? Chapter 9. Credit Scoring and Retail Credit Risk Management |
Counterparty risk is covered in five chapters that form Reading 13. The first three chapters identify ways of managing and mitigating counterparty risk and describe the effects of netting, close-out, and collateral on credit exposure. The fourth chapter describes the determination of credit exposure, the pricing of exposure profiles for derivative contracts, and the impact of collateral on funding, while the last chapter covers the analysis of credit value adjustment (CVA) and debt value adjustment (DVA), and the concept of wrong-way risk.
Jon Gregory, The xVA Challenge: Counterparty Credit Risk, Funding, Collateral, and Capital, 4th Edition (West Sussex, UK: John Wiley & Sons, 2020). ? Chapter 3. Counterparty Risk and Beyond ? Chapter 6. Netting, Close-out and Related Aspects ? Chapter 7. Margin (Collateral) and Settlement ? Chapter 11. Future Value and Exposure ? Chapter 17. CVA | Reading 13 describes measures of sovereign default risk and explains components of a sovereign rating.
Aswath Damodaran, Country Risk: Determinants, Measures, and Implications – The 2022 Edition (2022) |
Reading 14 describes stress tests on CVA and counterparty credit risk (CCR).
Akhtar Siddique and Iftekhar Hasan (eds.), Stress Testing: Approaches, Methods, and Applications, (London, UK: Risk Books, 2013). ? Chapter 4. The Evolution of Stress Testing Counterparty Exposures | Quantitative methodologies of estimating credit risk are covered in two chapters of Reading 14. The first chapter describes default intensity models, explains credit spread risk, and defines the relationship between a default probability and a hazard rate. The second chapter introduces credit value at risk and the tools for measuring it.
John C. Hull, Risk Management and Financial Institutions, Sixth Edition (John Wiley & Sons, 2023). ? Chapter 17. Estimating Default Probabilities ? Chapter 19. Credit Value at Risk |
Reading 15 defines and compares the risk management and scoring models of retail and corporate credit risk.
Michel Crouhy, Dan Galai and Robert Mark, The Essentials of Risk Management, 2nd Edition (New York, NY: McGraw-Hill, 2014). ? Chapter 9. Credit Scoring and Retail Credit Risk Management ? Chapter 12. The Credit Transfer Markets — and Their Implications | Reading 15 includes two chapters that provide a deeper coverage of portfolio and structured credit risk. The first chapter defines default correlation for credit portfolios, assesses the impact of correlation on credit VaR, and describes the use of the single factor model to measure portfolio credit risk. The second chapter describes common types of structured products and the mechanics of a securitization and explains how default sensitivities for tranches are measured.
Allan Malz, Financial Risk Management: Models, History, and Institutions (Hoboken, NJ: John Wiley & Sons, 2011). ? Chapter 8. Portfolio Credit Risk (Sections 8.1, 8.2, 8.3 only) ? Chapter 9. Structured Credit Risk |
Reading 16 describes special purpose vehicles (SPVs) and explains performance analysis tools for securitized structures.
Moorad Choudhry, Structured Credit Products: Credit Derivatives & Synthetic Securitisation, 2nd Edition (New York, NY: John Wiley & Sons, 2010). ? Chapter 12. An Introduction to Securitisation. | Reading 16 extends discussions on quantitative methodologies of estimating credit risk and explains the distinction between reduced form and structural default correlation models. Assessment of credit derivatives is covered, and the various credit risk mitigants and their role in credit analysis are examined.
John C. Hull, Options, Futures, and Other Derivatives, 11th Edition (Pearson, 2022). ? Chapter 24. Credit Risk ? Chapter 25. Credit Derivatives |
Reading 17 examines the subprime mortgage credit securitization in the US and details the players and information frictions in the securitization process.
Adam Ashcraft and Til Schuermann, “Understanding the Securitization of Subprime Mortgage Credit,” Federal Reserve Bank of New York Staff Reports, No. 318 (March 2008). | Counterparty risk is discussed in seven chapters that form Reading 17. The first chapter introduces derivatives and explains how derivative transactions create counterparty credit risk. The next four chapters identify ways of managing and mitigating counterparty risk and describe the effects of netting, close-out, collateral on credit exposure, and central clearing. The sixth chapter describes the determination of credit exposure, the pricing of exposure profiles for derivative contracts, and the impact of collateral on funding, while the last chapter covers the analysis of credit value adjustment (CVA) and debt value adjustment (DVA), and the concept of wrong-way risk.
Jon Gregory, The xVA Challenge: Counterparty Credit Risk, Funding, Collateral, and Capital (West Sussex, UK: John Wiley & Sons, 2020). ? Chapter 2. Derivatives ? Chapter 3. Counterparty Risk and Beyond ? Chapter 6. Netting, Close-out and Related Aspects ? Chapter 7. Margin (Collateral) and Settlement ? Chapter 8. Central Clearing ? Chapter 11. Future Value and Exposure ? Chapter 17. CVA. |
Reading 18 describes stress tests on CVA and counterparty credit risk (CCR).
Stress Testing: Approaches, Methods, and Applications, edited by Akhtar Siddique and Iftekhar Hasan (London, UK: Risk Books, 2013). ? Chapter 4. The Evolution of Stress Testing Counterparty Exposures | |
Reading 19 describes special purpose vehicles (SPVs), explains performance analysis tools for securitized structures, and describes the various prepayment forecasting methodologies.
Moorad Choudhry, Structured Credit Products: Credit Derivatives & Synthetic Securitisation, 2nd Edition (New York, NY: John Wiley & Sons, 2010). ? Chapter 12. An Introduction to Securitisation. |
3、投資風(fēng)險管理
Chapter 9,Hedge Funds:
刪減Describe the characteristics of hedge funds and the hedge fund industry and compare hedge funds with mutual funds.
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2024年FRM5月考期：
FRM一級考試時間：2024年5月11日至17日
FRM二級考試時間：2024年5月18日至22日
2024年FRM第8月考期：
FRM一級考試時間：2024年8月9日-10日上午
FRM二級考試時間：2024年8月9日-10日下午
2024年FRM11月考期：
FRM一級考試時間：2024年11月9日至15日
FRM二級考試時間：2024年11月16日至19日
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