value for money 【知识点】 value for money value for money value for money常用于非营利组织衡量业绩的指标,一般指3E:economy、efficiency、effectiveness。 什么是3E理论? 绩效审计3E理论是指西方书计学家将经营审计、综合审计分解为三个较小的概念, 即经济审计(economy audit)、效率审计(efficiency audit)、效...
value for money是常用于非营利组织衡量业绩的指标,一般指3E:economy、efficiency、effectiveness。这常见于是用于衡量非盈利组织的业绩的方法。value for money直接翻译是金钱的价值的意思,在ACCA这里是固定名词,中文里也找不到恰当的词语翻译,因此需要知道value for money特指3E。 什么是3E理论? 绩效审计3E理论是指西...
In the Advanced Performance Management exam, you could be asked to evaluate the performance of not-for-profit organisations (for example, public sector organisations) as well as profit-seeking ones. This article discusses the concept of value for money, and how it can be...
3Es in value for money 价值中的3E Value for money can be defined as getting the best possible combination of services from the least resources, which means maximizing the benefits for the lowest possible cost. This is usually accepted as requiring the application of economy, effectiveness and ef...
ACCA考试中的知识点内容有很多,学员在学习的过程中要充分理解才可以。Value for Money Audit是什么?现在小编来给大家进行分析。 Value for Money Audit货币价值审计原意是审查货币支出的价值。英国人喜欢把财务审计以外的所有审计都称为货币价值审计,它要对被审单位的经济、效率、效果三方面进行检查和评价。加拿大审计长...
ACCA: 请帮忙具体解释这道题Which of following organisatons would rely most heavily on value for money indicators and efficiency rather than information on performance and profitability?(B)A. A private accountancy collegeB.A local authorityC.A small retailerD.A pension fund 答案 只要记住一条原则...
There is an implicit assumption in the UK Treasury’s publications on public-private partnerships (PPP)—also more commonly known in the United Kingdom as private finance initiative (PFI)—that accountability and value for money (VFM) are related concepts. While recent academic studies on PPP/PFI...
Value for money: Getting the best possible combination of services from the least resources Economy: acquire resources of appropriate quality and provide a service of appropriate standard at the lowest cost. Effectiveness: the product/ service achieve its declared objectives/goals. ...
ACCA F2 - Lecture 89 - Peformance Measurements - Value for money 12:46 ACCA F2 - Lecture 90 - Peformance Measurements - Return on capital employed 05:57 ACCA F2 - Lecture 91 - Peformance Measurements - Liquidity 07:00 ACCA F2 - Lecture 92 - Peformance Measurements - Gearing 05:36 ...
货币的时间价值(Time Value of Money)美、英教材和国内的部分教材均称“货币的时间价值”。(1)CFA、ACCA、余绪缨等:货币随着时间的推移所形成的增值