知驿📋 资源介绍
本课程为ACCA业绩管理（PM，原F5）基础知识精讲班视频课，共70讲、约2.1GB，全部为MP4视频，按章节编号（0001、0101…0412）组织，可直接对照目录学习。内容覆盖：传统成本法（吸收成本法、边际成本法）、作业成本法（ABC）、目标成本法、生命周期成本法、吞吐量会计、环境成本法；相关成本分析、CVP本量利分析、线性规划与影子价格、最优定价与转移定价；学习曲线与预测技术、标准成本法与差异分析（材料混合/产出差异、销售混合/数量差异、运营与计划差异）；信息系统、财务与非财务绩效评价、平衡计分卡，并配套多套历年真题与考官样卷讲解（2011-2016年）。适合零基础备考ACCA PM/F5的考生、财会专业学生及需系统补强管理会计与绩效评价的职场人。学完可掌握PM核心考点与真题解题思路，为通过考试打基础。
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🗂️ 完整文件清单（70 个文件 / 2.1GB）
- 📄 0406第06讲 Practice Question Specimen Paper 2016 Sep.mp411.2MB
- 📄 0216第16讲 Risk And Uncertainty（3）Maximin Maximax Minimax Regret.mp430.8MB
- 📄 0205第05讲 Limiting Factor Analysis (2) - Slack and Shadow Price.mp422.8MB
- 📄 0408第08讲 Practice question 2015 Dec Q5.mp421.2MB
- 📄 0309第09讲 Basic Variance (3) Causes of Variance.mp416.6MB
- 📄 0314第14讲 Planning and Operational Variance for Labour Specimen Paper from 2014 Q5.mp414.6MB
- 📄 0222第22讲 Exam Style Question Optimal PricingSkimming.mp422.6MB
- 📄 0217第17讲 Risk And Uncertainty （4）Decision Tree.mp413.1MB
- 📄 0218第18讲 Exam Style Question Decision Tree EV.mp425.4MB
- 📄 0111第11讲 Exam Style Question-2 ABC 2015 June B1.mp414.5MB
- 📄 0101第01讲 Traditional Costing（1）- Absorption Costing.mp432.0MB
- 📄 0224第24讲 Exam Style Question- Transfer Pricing.mp438.6MB
- 📄 0312第12讲 Advanced Variance (3) Operational Planning Variance.mp457.0MB
- 📄 0106第06讲 Life Cycle Costing.mp424.9MB
- 📄 0214第14讲 Risk And Uncertainty（1）Expected Value (Probability Analysis).mp426.2MB
- 📄 0302第02讲 Budgetary System (2) Budgetary Control.mp436.3MB
- 📄 0317第17讲 Exam Style Question-1 Budgetary and Control.mp422.0MB
- 📄 0210第10讲 Short Term Decision（1）- Make or Buy Decision.mp465.9MB
- 📄 0310第10讲 Advanced Variance (1) Material Mix Yield Variance.mp451.9MB
- 📄 0308第08讲 Basic Variance (2) Basic variance analysis.mp451.1MB
- 📄 0301第01讲 Budgetary System (1) Framework.mp439.1MB
- 📄 0114第14讲 Exam Style Question-5 Throughput Accounting 2014 Dec B2.mp414.3MB
- 📄 0409第09讲 Practice question 2013 Dec Q4.mp417.6MB
- 📄 0305第05讲 Quantitative Analysis(1) Learning Effect.mp436.6MB
- 📄 0001第01讲 Introduction to ACCA F5.mp422.8MB
- 📄 0315第15讲 Advanced Variance (3) Operational Planning Variance - Summary.mp44.3MB
- 📄 0103第03讲 Activity Based Costing （1）.mp438.0MB
- 📄 0110第10讲 Exam Style Question-1 ABC（Pilot Q1）.mp424.0MB
- 📄 0108第08讲 Throughput Accounting（2）.mp421.2MB
- 📄 0213第13讲 Short Term Decision（4）- Further Processing.mp414.2MB
- 📄 0223第23讲 Exam Style Question-Optimal Pricing Penetration.mp412.8MB
- 📄 0405第05讲 Practice Question Specimen Paper 2014 Dec.mp426.0MB
- 📄 0206第06讲 Pricing Decision (1) - Optimal Pricing.mp440.7MB
- 📄 0313第13讲 Planning and Operational Variance for Material 2013 Dec Q5.mp424.2MB
- 📄 0102第02讲 Traditional Costing（2）- Marginal Costing.mp427.6MB
- 📄 0104第04讲 Activity Based Costing （2）.mp430.1MB
- 📄 0311第11讲 Advanced Variance (2) Sales Mix Quantity Variance.mp456.8MB
- 📄 0303第03讲 Budgetary System (3) Behaviour Participation.mp430.7MB
- 📄 0402第02讲 Performance Measurements Control (1)–Financial Performance Evaluation.mp430.7MB
- 📄 0412第12讲 Practice question 2015 Dec Q2.mp413.3MB
- 📄 0211第11讲 Short Term Decision（2）- Shut Down Decision.mp428.5MB
- 📄 0304第04讲 Budgetary System (4) Types of Budget.mp435.7MB
- 📄 0404第04讲 Performance Measurements Control (3)–Non-Financial Performance Evaluation.mp436.5MB
- 📄 0219第19讲 Exam Style Question Relevant Costing.mp412.9MB
- 📄 0109第09讲 Environmental Costing.mp433.5MB
- 📄 0203第03讲 Cost Volume Profit Analysis (2) - Multi product.mp435.5MB
- 📄 0208第08讲 Pricing Decision (3) - Transfer Pricing.mp461.0MB
- 📄 0307第07讲 Basic Variance(1) Standard Costing.mp414.2MB
- 📄 0115第15讲 Exam Style Question -6 Throughput Accounting 2013 December Q2.mp422.2MB
- 📄 0209第09讲 Exam Style Question - Transfer Pricing.mp417.4MB
- 📄 0403第03讲 Performance Measurements Control (2)–Divisional Performance Evaluation.mp464.3MB
- 📄 0112第12讲 Exam Style Question-3 ABC（OT Case BPP）.mp410.6MB
- 📄 0207第07讲 Pricing Decision (2) - Traditional and Practical Pricing Strategy.mp427.8MB
- 📄 0220第20讲 Exam Style Question CVP.mp419.9MB
- 📄 0107第07讲 Throughput Accounting（1）.mp432.8MB
- 📄 0221第21讲 Exam Style Question-Multi Limiting Factor.mp421.4MB
- 📄 0401第01讲 Information System.mp441.2MB
- 📄 0212第12讲 Short Term Decision（3）- One-off Contract.mp423.5MB
- 📄 0215第15讲 Risk And Uncertainty（2） Sensitivity Analysis.mp429.1MB
- 📄 0105第05讲 Target Costing.mp451.7MB
- 📄 0306第06讲 Quantitative Analysis(2) Predicting Techniques.mp427.4MB
- 📄 0204第04讲 Limiting Factor Analysis (1) - Linear Programming.mp423.1MB
- 📄 0316第16讲 Advanced Variance (4) Using variance analysis in modern environment (Reading).mp45.3MB
- 📄 0113第13讲 Exam Style Question-4 Target Costing 2015 Dec B1.mp414.8MB
- 📄 0407第07讲 Practice Question Financial and Non-financial Performance Evaluation 2012 Dec.mp415.7MB
- 📄 0410第10讲 Balance Score Card 2014 Dec Q4.mp426.0MB
- 📄 0411第11讲 Practice question 2011 June Q4.mp415.9MB
- 📄 0201第01讲 Relevant Cost Analysis.mp449.2MB
- 📄 0225第25讲 Exam Style Question- Maximin.mp413.8MB
- 📄 0202第02讲 Cost Volume Profit Analysis (1) - Single product.mp441.6MB