ACCA PM Quantitative analysis in budgeting考点分享

ACCA PM Quantitative analysis in budgeting考点分享，此知识点考试可能10分，会出现选择题、案例选择题。

核心考点重要星级考试题型

Correlation coefficient、Coefficient of determination★★Section A

High low method★★★Section A&B

Regression analysis★Section A&B

Time series analysis★★Section A&B

Learning curve★★★Section A&B

敲重点：

高低点法是必须要会的！根据高低点法找出成本的函数表达，Y=a+bX，得出公式后将对应的产量代入得出总成本，做好预测，从而做好预算。

学习曲线也经常考选择题，案例选择题也是有可能的，计算是一定要会的。参考2016 Specimen Q21-25题目。

相关系数、决定系数要会计算，同时要会分析解释，理解其含义。

均值、电子表单等知识点要掌握优缺点。

Exam format

l Section A of the exam comprises 15 objective test questions of 2 marks each.

l Section B of the exam comprises of three case style questions. These each contain five objective test questions of two marks each which are based around a common scenario.

l Section C of the exam comprises two 20 mark constructed response questions.