2018年ACCA考试知识点：SBL核心知识点最新总结

2018年ACCA考试知识点：SBL核心知识点最新总结对于ACCA考试知识点，很多小伙伴都很期待。

ACCA考试知识点很重要，尤其是最新的考试知识点。

下面，中公财经小编就以sbl知识点为例给大家简单介绍一下吧;2018年9月ACCA考试报名正在进行中，同时新科目SBL要开始第一次考试了。

小编在这里整理了SBL科目核心知识点总结，需要的朋友可以看看。

SBL各部分内容包含的8大模块、核心知识点如下：A.Corporate governance公司治理1.Agency代理关系与理论2.Stakeholder analysis and corporate social responsibility利益相关者分析和企业社会责任3.Corporate governance scope and approaches公司治理的范围与方法4.The board of directors董事会5.Public sector governance公共部门治理B.Strategic Business Leadership战略领导1.Qualities of leadership领导特质2.Leadership and organisational culture领导力和组织文化3.Integrated reporting综合报告4.Professionalism,ethical codes and the public interest职业素养、道德准则和公众利益C.Strategy战略管理1.Concepts of strategy战略管理的基本理念2.Environmental issues affecting the strategic position of and future outlook for an organisation外部环境对组织战略定位和未来发展的影响petitive forces affecting an organisation竞争力对组织的影响4.The internal resources,capabilities and competences of an organisation组织的内部资源、能力和竞争力5.Strategic choices战略选择D.Risk风险管理1.Identification,assessment and measurement of risk风险辨析、评估和计量2.Targeting and monitoring risk风险关注和监督3.Managing risk管理风险E.Technology and data analytics信息技术与数据分析1.Cloud and mobile technology云计算与移动终端技术2.Big data and data analytics大数据与数据分析3.E-business:value chain电子商务在价值链管理上的应用anisational control组织控制1.Management and internal control systems管理和内部控制系统2.Internal control,audit and compliance内控、审计和合规性3.Internal control and management reporting内控和管理层报告G.Finance财务分析1.Financial transformation财务转型2.Financial analysis and decision-making techniques to evaluate,formulate and support business strategy企业战略评估、规划与支持的财务分析与决策技术3.Cost and management accounting in strategic planning and implementation成本与管理会计在战略规划和执行中的作用H.Innovation and change management创新与变革管理1.Enabling success:organising如何确保变革成功：组织2.Enabling success:disruptive technologies如何确保变革成功：颠覆性技术3.Enabling success：talent如何确保变革成功：人才4.Managing strategic change战略变革的管理5.Building a business case制定项目企划案6.Leading and managing projects项目管理与领导7.Innovative business processes企业流程创新最后，关于SBL考试知识点小编就先给大家简单介绍到这里吧。

【最新】ACCA战略专业阶段（SBL/SBR/AFM/APM/AAA）科目介绍及备考建议ACCA战略专业阶段是整个课程体系中对考生能力要求最高的一个阶段，强烈建议战略专业阶段学员预留充分的备考时间，尤其是Strategic Business Leader - 战略商业领袖，ACCA官方建议至少预留18周以上的时间来准备。

SBL科目介绍及备考建议【SBL科目介绍】SBL“战略商业领袖”课程是一个实质性的综合考试，它在更广泛的专业、组织和社会背景下，将企业的主要职能与战略领导相结合，并要求ACCA学员站在领导立场分析业务情况，提供和实施适当、有效和可持续的解决方案。

通过综合案例研究，展示组织领导能力、高级咨询或咨询能力以及相关专业技能。

【SBL科目关联性】(SBL)战略商业领袖课程是ACCA战略专业阶段的核心必修课程，它与之前学习的AB(会计师与企业）PM(业绩管理）AA （审计与认证）存在一定的联系，同时，与EPSM（职业道德与专业技能模块）也存在联系，建议完成职业道德模块后学习本课程。

【SBL课程学习备考建议】SBL课程主要是考察ACCA学员在technical skills和professional skills两个方面的技能。

这些问题项可能要求考生承担不同的角色扮演，视情况而定。

在100分的总分中，有20分专业技能分数。

尽可能拿到professional skills 的分值是顺利通过SBL的关键。

SBR科目介绍及备考建议【SBR科目介绍】(SBR)战略商业报告的主要内容是会计师的职业道德及专业原则，编报集团财务报表，应用所学专业判断能力，针对各种实体机构的财务业绩，公司财务状况评估，能为不同利益相关者解析财务报表和综合报告的意义并提出意见和建议，包括非财务数据。

评估财务报告框架的适宜性，批判性探讨会计监管体系中的变化以及对财务报告的影响。

【SBR科目关联性】(SBR)战略商业报告课程是ACCA财务会计体系下的最后一门课程，它是前面FA(财务会计)，(FR)财务报告课程的后续课程，在前两门课程的基础上更加深入地考察考生对会计准则的掌握程度和运用相关知识进行财务分析的能力。

ACCAsbl知识点总结ACCA留学考试是英国特许公认会计师协会资格考试。

ACCA资格被国际性企事业单位、很多跨国公司和工商企业以及国际会计和金融服务行业所承认和接受，是全球金融和会计领域的最优秀的证书之一，所以选修ACCA资格是广大学生的首选。

那么，接下来我将围绕ACCA的知识点来对ACCA进行一番总结。

一、会计基础1.1 会计基础知识首先，ACCA会计基础知识部分主要包括会计基础、商业环境和财务管理三部分内容。

会计基础是ACCA考试的重要考核内容之一。

ACCA会计基础知识部分包括了财务报表的基本原则、资产负债表和利润表的基本结构、会计方程式等。

商业环境是ACCA考试的重要考核内容之一，是ACCA考试的核心内容之一。

商业环境是ACCA考试的核心内容之一。

商业环境是ACCA考试的核心内容之一。

商业环境是ACCA 考试的核心内容之一。

财务管理是ACCA考试的核心内容之一，主要包括了财务管理基本概念、财务管理工具和技术以及财务管理的决策分析。

1.2 财务会计财务会计是ACCA考试的重要考核内容之一。

ACCA财务会计主要包括了财务报表的编制和解释、资产负债表和净资产变动表、现金流量表、财务报告分析和预算。

1.3 管理会计管理会计是ACCA考试的重要考核内容之一。

ACCA管理会计主要包括了管理会计的基本概念、成本类型与行为、成本估算和成本计算方法、作业成本法、作业成本法、预算控制等。

1.4 审计及验视审计及验视是ACCA考试的重要考核内容之一。

ACCA审计及验视主要包括了审计的基本概念、审计程序、审计证据收集、审计报告以及内部控制。

二、财务管理2.1 财务管理基本知识财务管理基本知识是ACCA考试的重要考核内容之一。

ACCA财务管理基本知识部分主要包括了财务管理的概念、财务管理的目标、财务管理的环境分析与内外部环境等。

2.2 资本预算资本预算是ACCA考试的重要考核内容之一。

ACCA资本预算主要包括了资本成本的概念与分析、资本预算的基本概念、资本收益分析、风险分析、资本预算的决策与评价。

【最新】ACCA 备考攻略大汇总（SBR、SBL篇）（4）继上一篇FR、AA和FM攻略后，今天来看看Top Winners的SBR和SBL科目考试宝典。

战略商业报告（Strategic Business Reporting）SBR的时间规划和学习安排张佳倩：一个月学习BPP教材，一个月做题及复习关键知识点，半个月记忆要点，最后十天内按照正式考试时间适当模拟、完成真题卷。

李佳玥：提前制定to-do-list。

在学习阶段，规划好每天要学习的网课内容和要整理的笔记。

复习阶段，制定周计划，规定总任务和具体分配到每天的任务。

张锦越：我是长线作战，建议花5-8周彻底理解基础准则部分，然后花2-3周的时间准备应试，重心放在历年真题上，把握考试思路。

SBR的要点和难点张佳倩：要点：时刻把准则和道德放在心上，看到题干信息能马上联想相关准则，思路要广。

答案通过小标题形式展现思路。

难点：外币报表折算、不常考的准则李佳玥：要点：准则问题的识别，备考的关键就是要熟悉准则，一定要多看。

难点：current issue，现金流量表。

张锦越：重点：对准则的灵活应用以及合并报表；难点：合并报表较为复杂和繁琐，以及对准则的理解和应用。

SBR的复习渠道和材料张佳倩：官网上下载历年真题及考官文章。

李佳玥：考官文章可以了解考官侧重点，真题则可以清楚考官出题思路。

另外，自己总结的笔记也是很好的复习材料，建议思维导图方式。

张锦越：最重要的是历年真题，理解真题，主要是准则的Q2Q3Q4。

复习真题时，多总结各题考查的准则和常用表达方式。

其他建议张佳倩：浏览教材，整理知识点和思路；用好历年真题，通过做题验证学习成果，查漏补缺；理论联系实际，把题目和现实工作相联系，寻找新思路。

李佳玥：用思维导图整理课下笔记，把老师的东西变为自己的，最后复习时，默写思维导图，在脑中形成知识体系；重视考官文章，积累写作语言。

张锦越：多做BPP和历年真题的练习，在练习中培养对准则的敏感度；总结错题，特别是关于合并报表的知识点；利用ACCA官方资源，把握官方的考试动态。

ACCA 笔记 | SBL 笔记 5今日讲解内容：The Public Interest and Ethical Codes1. Public interest此处的public指的是会计师的public，包含客户、政府、员工、老板、投资者等等。

企业需要承担社会责任（CSR），会计师对社会也可能产生很大影响。

随着人们对CSR越来越多的重视，企业可以通过这些模式来加强CSR：- Triple bottom line: financial, social and invironmental impacts - PPP model: report impacts on people, the planet and profits- Integrated reporting: financial capitals + human, natural and other capitals2. Ethicla codes2.1 Corporate codesCorporate codes旨在明确企业整体的最低道德标准，帮助公司成员们解决道德冲突。

2.2 Professional codes如ACCA的道德准则、IFAC code等包含三部分：- Part A applies to all professional accountants - Part B applies to professional accountants in public practice - Part C applies to professional accountants in business2.2.1 Fundamental principles of IFAC- Integrity- Objectivity- Professional competency and due care- Confidentiality- Professional behaviors3. Ethical threats and safeguards这一部分的知识和AA里面的非常接近，答题时注意要答到点子上，safeguards和threats要一一对应。

Part EImplementing strategic change Prepared by Sean GeorChapter 15.Project ManagementTopic List1.Project management introduction2.Project Initiation3.Project benefit VS Project Cost4.Project planning5.Project execution and control6.Project completionModelsChapter 15. Project Management 1.Project management introduction1.1What is a project?To understand project management,it is necessary to first define what a project is.A project is an undertaking that has a beginning and an end and is carried out to meet established goods within cost,schedule and quality objectives.(Haynes,1997:p3).Chapter 15. Project Management 1.1What is a project?In general,the work which organizations undertake involves either operations or projects.Both need planning,controlling and executing.So how are projects distinguished from‘ordinary work’?Projects OperationsHave a defined beginning and end OngoingHave resources allocated specificallyto them, although often on a sharedbasisResources used ‘full time’Are intended to be done only once A mixture of many recurring tasks Follow a plan towards a clear intendedend resultGoals and deadlines are more generalOften cut across organizational and functional lines Usually follows the organization or structureChapter 15. Project Management 1.1What is a project?Common examples of projects include:–Producing a new product, service or object–Changing the structure of an organization–Developing or modifying a new information system–Implementing a new procedure or processThen, resource such as FHPIN will be allocated to the project.Chapter 15. Project Management 1.1What is a project?Project management is the combination of systems, techniques and people used for control and monitor activities undertaken within the project. Project management:‘Integration of all aspects of a project,ensuring that the proper knowledge and resources are available when and where needed, and above all to ensure that the expected outcome is produced in a timely, cost-effective manner.The primary function of a project manager is to manage the trade-offs between performance,timeliness and cost’(CIMA, 2005).Chapter 15. Project Management 1.1What is a project?The triple constraintProjects are generally considered successful if they meet three specified objectives in terms of the following (the ‘triple constraint’):1.Scope -this relates to all of the work that needs to be done and all ofthe deliverables that constitute the project's success. Scope isclosely connected to the issue of quality.2.Time -this concerns the agreed date for the delivery of the project.3.Cost -this relates to authorized spend on the project.Chapter 15. Project Management 1.2Project challengesThe nature of project work often presents project managers with a number of common challenges. Some of these are outlined in the table below: Challenge CommentTeambuilding The work is carried out by a team of people, often fromvaried work and social backgrounds. The team must 'gel'quickly and be able to communicate effectively witheach otherExpected problems Expected problems should be avoided by careful design and planning prior of commencement of workUnexpected problems There should be mechanisms within the project to enable these problems to be resolved quickly and efficientlyChapter 15. Project Management 1.2Project challengesThe nature of project work often presents project managers with a number of common challenges. Some of these are outlined in the table below: Challenge CommentDelayed benefit There is normally no benefit until the work is finished.The lead-in time to this can cause a strain on the eventualrecipient who is also faced with increasing expenditurefor no immediate benefitSpecialists Contributions made by specialists are of differingimportance at each stagePotential for conflict Projects often involve several parties with different interests. This may lead to conflictChapter 15. Project Management 1.3Project and strategyProject management in its widest sense is fundamental to much strategy. This is because very few organizations are able to do the same things,in the same ways,year after year.Continuing environmental change forces many organizations to include extensive processes of adaptation to their strategies. Circumstances change and new conditions must be met with new responses or initiatives.Each possible new development effectively constitutes a project.Chapter 15. Project Management 1.3Project and strategyProject management can be a core strategic competence for organizations working in such industries as consulting and construction.Such organizations must ensure that they maintain and improve their project management abilities if they are to continue to be commercially successful. The very nature of project work means that organizations need to develop appropriate approaches when managing the ethical implications of implementing a change programme.Very often projects are initiated to bring about improvements in organizational performance and as such may lead to changes in working practices which affect project stakeholders,for example,a project may require that certain staff members are made redundant in order to achieve required strategic objectives.Therefore those tasked with project management need to develop communication and negotiation skills as these are likely to be particularly important when managing the concerns of key project stakeholders.Such skills are likely to be just as important as the technical skills required when undertaking a project.Chapter 15. Project Management 1.3.1Project selectionOrganizations have limited resources and therefore need to be selective about which projects they decide to carry out.As with strategies,projects can be assessed using the FASTChapter 15. Project Management 2.Project initiationWhen a project has been approved in general terms,it should be the subject of a number of management processes and tasks before the actual project work begins.Schwalbe(2015)highlights that such tasks can be broken down into pre-initiating tasks.The pre-initiating task follow on directly from the normal project selection process.2.1Pre-initiating tasksPre-initiating tasks are the responsibilities of the senior managers who decide that the project should be undertaken.a.Determination of project objectives and constraints.This involvessetting the project scope,but also identifying time or cost constraints.(This was discussed in the previous section)b.Selection of the project managerc.Identification of the project sponsorChapter 15. Project Management 2.2The project managerThe project manager takes the responsibility for ensuring the desired results in achieved on time and within budget.2.2.1 The role of a project managerThe role a project manager performs is, in many ways, similar to those performed by other managers. There are, however, some important differences, as shown in the table which follows.Chapter 15. Project Management 2.2The project managerThe process of selecting a project manager will largely be driven by the perceived importance of the project being undertaken and the skills that the organization’s senior management believe one needed to deliver the project successfully.Project managers Operation managersAre often generalists with wide-ranging backgrounds and experience levelsUsually specialists in the areas managedOversee work in many functionalareasRelate closely to technical tasks in their area Facilitate, rather than supervise,team members Have direct technical supervision responsibilitiesChapter 15. Project Management 2.2The project manager2.2.2 The responsibilities of a project managerThe overall issue for all project managers is understanding how to balance the factors of scope, resources, time and risk.However, a project manager also has responsibilities both to management and also to the team.Chapter 15. Project Management 2.2The project manager2.2.2 The responsibilities of a project managerResponsibilities to managementa.Ensure resources are used efficiently -strike a balance between cost,time and resultsb.Keep management informed with timely and accurate communicationsc.Manage the project to the best of his or her abilityd.Behave ethically, and adhere to the organization's policiese.Maintain a customer orientation (whether the project is geared towardsan infernal or external customer) -customer satisfaction is a keyindicator of project successChapter 15. Project Management 2.2The project manager2.2.2 The responsibilities of a project managerResponsibilities to the project and the project teama.Take action to keep the project on target for successful completionb.Ensure the project team has the resources required to perform tasksassignedc.Help new team members integrate info the teamd.Provide any professional support required when members leave theteam,either during the project or on completion.Professional support may involve helping project team members to settle back into functional roles following their involvement in a completed project,or when they are required to adjust to a new role when undertaking future projects.Chapter 15. Project Management 2.2The project manager2.2.3 Duties of a project managerDuty CommentDetailedplanningBudgeting, resource requirements, activity schedulingObtain necessary resources Resources may already exist within the organization or may have to be bought in. Resource requirements unforeseen at the planning stage will have to be authorized separately by the project board or prefect sponsorTeam building Build cohesion and team spirit in the project team Communication Keep all stakeholders suitably informed and ensure thatmembers of the project team are properly briefed. ManageexpectationsChapter 15. Project Management 2.2The project manager2.2.3 Duties of a project managerDuty CommentCo-ordinating project activities Co-ordination will be required between the project team, external suppliers, the project owner and end usersMonitoring and control Monitor progress against the plan, and take corrective measures where neededProblem resolution Even with the best planning, unforeseen problems may ariseQuality control Understand and manage quality procedures, agree andmanage any appropriate trade-off of functionality againstachieving deadlinesChapter 15. Project Management 2.3Project sponsorThe project sponsor provides and is accountable for the resource invested into the project and is responsible for the achievement of the project's objectives.It is common to refer to the person or group providing the resources to a project(and project manager)as the project sponsor.The project sponsor may,in fact,be the senior management of the top of the organization,or may be a person or committee of a lower level;the essential feature is that the project sponsor has the budgetary capability to authorize the project. The project sponsor will not be involved in the management of the project and may not have the capacity to provide effective supervision for the project manager.Under these circumstances,the project sponsor may appoint a project owner,whose role will be to review project plans and progress at regular intervals and to arbitrate on any conflicts that may arise between project and line management.Of course,in smaller organizations, the roles of project sponsor and project owner may be combined.Chapter 15. Project Management 2.4Initiating tasksInitiating tasks are carried out by the project manager.Two of the most important tasks carried out at this stage concern the preparation of a business case for the project and the drafting of the project initiation document.2.4.1Preparation of a business caseA business case is a key document for a project.It is used to propose a course of action to senior management for their consideration.When the project selection process is complete and a project selected for action,there is likely to be a great deal of information available to justify the decision to proceed.However,it is unlikely that a full account of the project has been prepared.A business case is a reasoned account of why the project is needed,what it will achieve and how it will proceed.Chapter 15. Project Management 2.4Initiating tasksAn important use of the business case in any project is to maintain focus and to ensure that the project remains on track.If is possible that final approval for a large project will depend upon the preparation of a satisfactory business case.A business case is not,of course,something that is confined to commercial organizations:the principles are equally applicable to any organization undertaking a project.A typical business case will include:a.Description of current information/issues(the problem or problems tobe solved)b.Analysis of costs and benefits,including any assumptions andconsideration of intangible costs and benefits.We consider costs and benefits in more detail in the next sectionc.Any impact of the project on the organization in addition to the cost,such as changes in structure or recruitment of staffd.Key risks,including an assessment of their significance and any actionto be taken to mitigate theme.RecommendationsChapter 15. Project Management 2.4Initiating tasks2.4.2The project initiation documentThe project initiation document(also known as the project charter) complements the business case:while the business case explains the need for work on the project to start,the project initiation document gives authorization for work to be done and resources used.The project initiation document also has an important role in infernal communication within the organization,since if can be given wide distribution in order to keep staff informed of what is happening.The exact content of a project initiation document will vary from organization to organization and from project to project,but some elements are likely to be present,including:a.Project titleb.Project purpose and objectivesc.Project start date and expected finish dated.Details of the project sponsor and projecte.Authorization by the main stakeholdersChapter 15. Project Management 2.4Initiating tasks2.4.2The project initiation documentOther elements of information may be included.a.Outline schedule of workb.Budget informationc.Outline of project scope and work sequenced.Further details of roles and responsibilitiesChapter 15. Project Management 3.Project benefit VS Project CostIn the previous section we introduced the important role that the business case plays in project management.A key section of the business case is devoted to consideration of the associated costs and benefits of undertaking the project.This section should provide the benefits first,followed by the costs. This is to help the reader appreciate the benefits before they are faced with the costs in achieving them.3.1Identifying the benefitsMany organizations have adopted a benefits management approach to identify benefits.Benefits management is made up of five key stages as shown by the following diagram:Chapter 15. Project Management 3.Project benefit VS Project Cost3.1Identifying the benefits1. Identification of benefit2. Definition of Benefit3. Planning of benefit4. Tracking of benefit5. Realization of benefitChapter 15. Project Management3.1Identifying the benefitsThe first stage of the diagram,identifying and structuring benefits,is important in inclusion in the business case.The point of the business case is to secure funding by demonstrating the benefits for the project will bring. Ward and Daniel(2006)note that the purpose of identifying and structuring benefits is to:a.Establish agreed objectives for the investmentb.Identify all the potential benefits that may arise if the objectives of theinvestment are met(including where in the organization it will occur)c.Understand how those benefits could be realizedd.Determine ownership of the benefitsChapter 15. Project Management 3.1Identifying the benefitsWard and Daniel(2006)note that the purpose of identifying and structuring benefits is to:e.Determine how the benefits can be measured to prove they haveoccurredf.Identify any issues that could delay the project or cause if to failg.Produce an outline business case to decide whether to proceed with theproject or stop investment at this stageh.Notice that as part of this process,it is important to determine whoowns the benefit and how it will be measured.If a perceived benefit cannot be measured,or no one owns it,then that benefit does not really exist.Chapter 15. Project Management 3.2Measuring benefitsAs well as identifying benefits,it is important to establish how they will be measured.Ward and Daniel(2006)note that benefits can be classified as observable,measurable,quantifiable and financial.Observable:are those which are measured by experience or judgement.‘soft’benefits such as staff morale.Measurable:relate to an area of performance that could be measured,but it is not possible to quantify how much performance will increase as a result of the change.Quantifiable:are those where the level of benefit that will result from the change can be reliably forecast based on the evidence in place. Financial:are quantified benefits that have had a financial formula,such as cost or price,applied to them to produce a financial value for the benefits. NB:Financial benefits are most useful for establishing a business case, with observable benefits much less useful but not to be ignored.Chapter 15. Project Management 3.3Identifying the costsAs we have seen with project benefits,predicting costs can also be difficult -particularly as some may not be recorded.Ward and Daniel(2006) highlight the types of costs that should be included as part of the project cost assessment:a.Purchase costs such as hardware,software,consultancy and materialsb.Internal systems development costs such as developing/purchasingsoftwarec.Infrastructure costs.These are costs that are incurred exclusively for thenew systemd.Costs of carrying out the changes should be included to provide acomplete financial view of the investment.This includes costs such as training,recruitment,redundancy,refitting buildings and so one.Ongoing costs.These are the permanent costs involved in the new waysof working.They should be either explicitly stated as additional costs or netted off against the benefitsChapter 15. Project Management 3.3Identifying the costsWe can see from this that a project will include both capital and operational costs.a.Capital expenditureacquires or produces an asset whose value continues to be used (orconsumed) over several financial years.a.Operating costsrefer to any expenditure on things whose value is used up within thesame financial year.Chapter 15. Project Management 3.3Identifying the costsThe majority of capital expenditure is likely to occur at the start of the project and prior to implementation.This could involve expenditure on items such as building new facilities,refits and refurbishment,new technology and systems and so on.Operating expenditure can be non-recurrent,such as consultancy fees,or can be recurrent,such as staff salaries.Recurrent operating expenditure could continue long after the project has been completed and the finished solution implemented.Recurrent operating costs are as relevant to the business case as the capital and non-recurrent operating costs incurred during the project itself. However,it is easy to overlook such costs as part of‘business as usual’.If such costs would not be incurred if the project did not go ahead,then those costs must be built into the business case if it is to be a true representation of the worth of the project.Chapter 15. Project Management 3.4Cost-benefit evaluationOnce the costs and benefits have been quantified and assumptions verified, an investment appraisal can be undertaken.Techniques commonly used here include:a.Accounting rate of return takes the average profit that the investmentwill generate and expresses it as a percentage of the average investment made over the life of the project.b.Payback period is the length of time it takes for the initial investment tobe repaid out of the net cash inflows from the project.c.NPV is the sum of the discounted value of the net cash flows from theinvestment.d.IRR is the discount rate that,when applied to its future cash flows,willproduce an NPV of zero.Chapter 15. Project Management 4.Project planningThe unique nature of each project means that careful planning is an essential component of project management.Many project failures can be traced to failures of planning.4.1Planning toolsThe project plan is used as a reference tool for managing the project The plan is used to guide both project execution and project control.It outlines how the project will be planned,monitored and implemented.There are a number of tools which project managers can use when planning the delivery of a project.Chapter 15. Project Management 4.1Planning tools4.1.1Work breakdown structureWork breakdown structure(WBS)is fundamental to traditional project planning and control.Its essence is the analysis of the work required to complete the project broken down into manageable components.WBS allows the project manager to consider the outputs(or deliverables) the project is required to produce.This can then be analyzed into physical and intangible components,which can in turn be further analyzed down to whatever level of simplicity is required.Working backwards in this way helps to avoid preconceived ideas of the work the project will involve and the processes that must be undertaken.The WBS can allow for several levels of analysis,starting with major project phases and gradually breaking them down into major activities, more detailed sub-activities and individual tasks that will last only a very short time.The delivery phase of many projects will break down into significant stages or sub-phases.These are very useful for control purposes, as the completion of each stage is an obvious point for reviewing the whole plan before starting the next one.Chapter 15. Project Management 4.1Planning tools4.1.2The project budgetProject budget:The amount and distribution of resources allocated to a project.Building a project budget should be an orderly process that attempts to establish a realistic estimate of the cost of the project.There are two main methods for establishing the project budget:top-down and bottom-up.Chapter 15. Project Management 4.1Planning tools4.1.2The project budgeta.Top-down budgeting describes the situation where the budget isimposed from above.Project managers are allocated a budget for the project based on an estimate made by senior management.The figure may prove realistic,especially if similar projects have been undertaken recently.However,the technique is often used simply because it is quick,or because only a certain level of funding is available.b.In bottom-up budgeting the project manager consults the project team,and others,to calculate a budget based on the tasks that make up the project.WBS is a useful tool in this process.Chapter 15. Project Management 4.1Planning tools4.1.3Gantt chartsA Gantt chart shows the deployment of resources over time.As at the end of week 10Task Weeks1. Order computer/ arrange fiancé2. Agree delivery dates3.slecect site4. Plan and prepare site5. Prepare for delivery6. Install computer7. Engineers’ acceptance tests8. Operational tests9. Plan &prepare permanent staff work areas and accommodation 12345678910KeyEstimatedActualChapter 15. Project Management 5.Project execution and controlThe process of delivering the project is often referred to as project execution.Project execution and the processes involved in controlling the project are in essence two separate stages but they tend to happen at the same time.Projects need to be monitored closely to ensure that benefits are being realized and costs kept under control.5.1Controlling projectsThere are a number of techniques which can be used by the project manager to help control project activity.5.1.1GatewaysA gateway is a project review point at which certain criteria must be met before the project can pass through the gateway and proceed to the next stage.Chapter 15. Project Management 5.1Controlling projects5.1.1GatewaysA project gateway is a predetermined point where the project will be reviewed.This may include a review by independent experts.It aims to ensure that benefits are being realized,key issues have been resolved,risks dealt with and that the project should go on to the next stage.It aims to prevent‘scope creep’whereby the scope of the project becomes expanded without proper consideration.Scope creep relates to uncontrolled changes in the scope of a project Examples of gateways include:a.Prior to the awarding of contracts to subcontractorsb.Prior to going live with a new systemc.At key decision pointsGateway reviews might involve revisiting the business case to check that it is still realistic and the assumptions remain valid.Chapter 15. Project Management 5.1Controlling projects5.1.2Progress reportsA progress report shows the current status of the project,usually in relation to the planned statusThe frequency and contents of progress reports will vary depending on the length of,and the progress being made on,a project.The report is a control tool intended to show the discrepancies between where the project is,and where the plan says it should be.A common form of progress reports uses two columns-one for planned time an expenditure and one for actual.The report should monitor progress towards key milestones‘A milestone is a significant event in the life of the project,usually completion of a major deliverable’(Greer,2002:p.11).Chapter 15. Project Management 5.2Project slippageSlippage occurs when a project is running behind schedule.1.Do nothing:After considering all options it may be decided that things should be allowed to continue as they are.2.Add resources:If capable staff are available,and it is practicable to add more people to certain tasks,it may be possible to recover some lost ground.Are extra funds available to hire more staff?Could some work be subcontracted?3.Work smarter:Consider whether the methods currently being used are the most suitable-for example,would prototyping be more effective at eliciting requirements?Chapter 15. Project Management 5.2Project slippageSlippage occurs when a project is running behind schedule.4.Replan:If the assumptions that the original plan was based on have been proved invalid,a more realistic plan should be devised.5.Reschedule:A complete replan may not be necessary-it may be possible torecover some time by changing the phasing of certain deliverables.6.Introduce incentives:If the main problem is team performance,incentives such as bonus payments could be lined to work deadlines and quality.This is a positive incentive.In some cases,poor team performancemay need to be addressed through more negative responses,eg, disciplinary action if staff are not working to the level required of them。

【最新】ACCA 考前冲刺丨SBR考前重点之外币折算+现金流量表（下）•ACCA名师，曾任职于外经贸委直属中基集团，担任土耳其分公司财务经理，东/西非大区财务经理。

•负责组织构建土耳其，尼日利亚，肯尼亚，坦桑尼亚分公司财务系统及组织框架，具有丰富的海外项目投资，财务管理实务经验。

熟悉国际财务准则，英联邦国家判例法体系。

03外币折算外币折算在合并中的考点主要为两块:3-1. 外国subsidiary以购买法，associate以权益法合并时，是一定要用母公司的列报货币进行报表合并的，但由于其功能性货币和母公司列报货币不一致，我们应该如何将其合并。

Subsidiary A&L用报表日汇率，SPOCI用实际汇率或者平均汇率。

RE分为收购日（收购日汇率）和收购日至报表日（实际汇率或者平均汇率）Associate 期初，期末用期初，期末报表日汇率，期间变动用实际汇率或者平均汇率汇差计入OCI（注意改错，道德风险）3-2.goodwill的折算。

请牢记公式格式（收购日及后续计量），特别注意两种NCI 算法会导致汇差的处理截然不同！！！汇差计入OCI（注意改错，道德风险）04现金流量表（合并）特别提醒，从2018/12考过之后，2019/3/6/9都没有考现金流量表。

4-1. 现金流量表三大活动的定义以及范围要会。

防止改错题让同学们判断那些是不该计入本活动的被记入了。

4-2. 现金流量表的逻辑；先还原交易对PBT的影响，再体现交易对cashflow的影响。

这是各位同学现金流量表的难点之一，因为大家对每一个交易准则不熟，对这个交易准则的各个环节对现金流和PBT的影响不清楚，所以不知道该不该还原PBT，该不该有cashflow。

我给各位同学就常考的相应准则各个环节对PBT和cashflow的影响做了下表的总结。

本表使用方法：本人将会计恒等式稍作变形，资产分为现金资产及非现金资产。

任何交易对PBT和现金流的影响通过此表都可列示。

sbl知识点总结SBL知识点总结1. SBL的基本概念SBL是一种用于描述和执行业务逻辑的高级编程语言，它具有很高的易读性和易用性。

SBL包括了一系列的命令和表达式，用于定义业务逻辑中的流程和规则。

SBL的基本概念包括变量、数据类型、表达式、函数等。

2. SBL的变量和数据类型在SBL中，变量用于存储数据，可以是不同的数据类型，包括整数、浮点数、字符串、日期等。

SBL中的变量必须先声明再使用，可以使用var关键字进行声明，也可以直接赋值来声明变量。

3. SBL中的表达式在SBL中，表达式是指用于计算的一系列操作符和操作数，包括算术表达式、逻辑表达式、关系表达式等。

SBL支持常规的算术运算符和逻辑运算符，并且支持添加括号来改变计算的优先级。

4. SBL中的流程控制在SBL中，流程控制用于控制程序的执行流程，包括条件控制、循环控制等。

SBL中的条件控制包括if语句和switch语句，用于根据不同的条件执行不同的代码块。

SBL中的循环控制包括for循环和while循环，用于重复执行一段代码。

5. SBL中的函数在SBL中，函数用于封装一段逻辑功能，可以重复使用。

SBL中的函数包括内置函数和用户自定义函数，内置函数可以直接使用，用户自定义函数需要先声明再使用。

6. SBL中的集合类型在SBL中，集合类型用于存储一组数据，包括数组和字典。

SBL中的数组用于存储一组相同类型的数据，可以通过下标来访问元素；SBL中的字典用于存储键值对数据，可以通过键来访问值。

7. SBL中的异常处理在SBL中，异常处理用于处理程序执行过程中的异常情况，包括错误和非预期情况。

SBL中的异常处理包括try块和catch块，try块用于执行可能引发异常的代码，catch块用于捕获和处理异常。

8. SBL中的面向对象编程在SBL中，面向对象编程用于通过类和对象的方式来组织和管理业务逻辑。

SBL中的类用于描述一种抽象类型，包括属性和方法；SBL中的对象用于表示类的具体实例，可以调用类的方法和属性。

【最新】ACCA笔记SBL笔记11FinancialDecisionMaking【最新】ACCA笔记SBL笔记11 Financial Decision Making今日笔记是关于 Financial Decision Making 的内容~1. Financial objectives of stakeholders- Financial strategy often focuses on shareholders wealth. But there are financial expectations from other stakeholders which must also be considered.- When setting strategy for the organisation, the financial expectations of other stakeholders need also be considered.2. Funding strategy- Funding for Non-for-profit organisationsMost non-for-profit organisations need their core costs to be covered.- Funding SBUs and strategic choicesusing BCG matrix- Alternative sources of financeequity, debt, others (eg. government grants)3. Financial analysis and decision-making techniques- Break even analysis1) To ascertain how much each $ sold actually contributes towards the fixed costs.C/S ratio= Contribution per unit / selling price per units= total contribution / total sales revenue2) To make zero profit, sales volume should be at Breakeven = FC/(sales price – unit variable cost)= FC/ CPU3) The margin of safety indicates by how much sales can decrease before a loss occursMargin of safety = budgeted sales – BEPA large margin of safety indicates a low risk of making loss, whereas a small margin of safety might indicate a fairly high risk of loss.- Marginal analysisMarginal analysis refers to situations where we use contribution to make decisions.The key is that only cost which vary with the decision should be included in the analysis of decision.Relevant costs are future cash flows arising as a direct consequence of the decision under consideration.Marginal analysis can be used in key areas of decision making such as:1) Make or buy decisions2) Shut-down decisions3) Further processing decisions- Long-term decision making1) Accounting rate of return (ARR)Average profits / initial investment2) Payback periodDetermine how quickly the original cash injection is recovered3) Net present value (NPV)Use a cost of capital and discount factors to discount future cash flows to give the present value4) Internal rate of return (IRR)Determine the cost of capital that provides a zero NPV4. Cost and management accounting- Standard costing assumes that business operate ina stable environment where, for example, a standardamount of materials will be used in the production of eachproduct and that a standard price can be attached to the price of those materials.- Forecast1)Linear regressionLinear regression measures the relationship between two variablesThe strength of the relationship is measured by correlation coefficient - 'r', which can range from +1 (perfect positive linear correlation) through 0 (no correlation) to -1 (perfect negative linear correlation).2) Time series analysisTime series analysis aims to separate seasonal and cyclical fluctuations from long-term underlying trends.- Budget1) Benefits of budgetsPromotes forward thinkingHelps to co-ordinate the various aspects of the organisation Motivates performanceProvides a basis for a system of controlProvides a system of authorisation2) Limitations of budgetsEmployees may be demotivated if they believe the budget to be unattainable.Slack may be built in by managers to make the budget more achievable.Focuses on the short-term results rather than the underlying causes.Unrealistic budgets may cause managers to make decisions that are detrimental to the c ompany.3) Alternative budgeting modelsTop-down (Imposed budgeting) VS Bottom-up (Participative budgeting)Fixed budget VS Flexible budgetPeriodic budgets VS Rolling (Continuous) BudgetsIncremental VS Zero based budgets。

ACCA Notes | SBL 笔记 4今天的笔记分享的是Leadership部分的内容，这部分知识点比较少，我们就采取比较传统的笔记模式~Leadership1. Effective leadership1.1 The role of the strategic leader确立公司mission，目标，组织架构等，监管公司1.2 Traits of effective leaders一个优秀的领导者，应该具备的特点有：emotional stability and composure, admitting error, good interpersonal skills, intellectual breath1.3 Transformational leader领导者也要学会与时俱进，适应变化，适时改变团队的方向2. Key underpinning concepts of leadership and goverance（这部分的概念要理解，在案例中要能读出哪里做得好哪里做得不好）Fairness 公平Openness and transparency 公开Innovation 创新Scepticism 怀疑精神Independence 独立性（有监督职能的人/部门都要保持独立）Probity and honesty 诚信（tell the truth)Responsibility （上级对下级的）责任Accountability and independence （下级对上级的）责任Judgement 决断Integrity 公正Reputation 声誉3. Leadership and culture领导者对企业文化有很大的影响。

3.1 The cultural webstories 在公司中流传的故事rituals and routines 仪式和惯例symbols 比如公司logo，办公室风格，服装风格等organizational structure 组织架构control systems 如财务/质量/奖惩分配等的监控power structure 权力架构3.2 Culture impact on strategy正面影响：culture glue负面影响：captured by culture4. Leadership and strategy4.1 Innovation领导者要擅于发现新的战略机会，引导公司创新。