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2014年美國(guó)CPA BEC考試內(nèi)容及所占分值比例（VI）

來源: AICPA協(xié)會(huì) 編輯： 2014/02/27 14:37:41　字體：大 小

Business Environment and Concepts(BEC)

VI.Operations Management(12%-16%)

A.Performance Management and Impact of Measures on Behavior

1.Financial and nonfinancial measures

2.Impact of marketing practices on performance

3.Incentive compensation

B.Cost Measurement Methods and Techniques

C.Process Management

1.Approaches,techniques,measures,and benefits to process-management-driven businesses

2. Roles of shared services, outsourcing,and off-shore operations,and their implications on business risks and controls

3. Selecting and implementing improvement initiatives

4. Business process reengineering

5. Management philosophies and techniques for performance improvement such as Just in Time (JIT),Quality,Lean,Demand Flow,Theory of Constraints,and Six Sigma

D. Project Management

1. Project planning,implementation,and monitoring

2. Roles of project managers,project members,and oversight or steering groups

3. Project risks,including resource,scope,cost,and deliverables

【我要糾錯(cuò)】 責(zé)任編輯：小敏

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