距离9月ACCA考试还有

怎么理解ACCA考试NFP知识点?

发布时间:2021-09-16

来源:融跃教育

2020年新版ACCA备考资料下载
  • 考纲对比
  • 学习计划
  • 思维导图
  • 复习资料
  • 历年真题
  • 词典及公式

ACCA考试对学员来说,是有收获有辛苦的过程。凡是有苦就有甜,ACCA证书带来的价值不容小觑。ACCA 考试分为F阶段和P阶段,前面的课程较为简单,后面的课程难度逐渐加大。怎么理解ACCA考试NFP知识点?

NFP知识点的内容学员需要去掌握,在备考的时候下学员需要去记忆并理解该内容才可以。

戳:各科必背定义+历年真题中文解析+20年习题册(PDF版)

They will obtain resources for use by the organisation as economically as possible; they will employ these resources efficiently, minimising waste and cutting back on any activities they do no assist in achieving the organisation's non-financial objectives; and they will ensure that their operations are directed as effectively as possible towards meeting their objectives.

The goals of economy, efficiency and effectiveness are collectively referred to as value for money (VFM).

Effectiveness is the extent to which declared objectives/goals are met.

Efficiency is the relationship between inputs and outputs.


Economy is attaining the appropriate quantity and quality of inputs at lowest cost to achieve a certain level of outputs.

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