限制性因素分析的假設和限制是什么_2024年ACCA考試PM知識點
人生就像一幅畫,有明有暗,,有深有淺。只有經(jīng)歷過黑暗與困境,,才能更深刻地理解光明的價值,。2024年acca考試時間已經(jīng)公布,請報名成功同學提前制定備考計劃,,鞏固基礎知識點,,認真?zhèn)淇肌=裉鞛榇蠹艺砹薖M科目Assumption and limitation of limiting analysis(限制性因素分析的假設和限制)相關知識點,,詳見正文,。
【內(nèi)容導航】
Assumption and limitation of limiting analysis-限制性因素分析的假設和限制
【知識點】
Assumption and limitation of limiting analysis-限制性因素分析的假設和限制
Assumption and limitation of limiting analysis-限制性因素分析的假設和限制
Assumption
? Assume a single quantifiable objective. In reality, there may be multiple objectives.
? Assume each product uses the same quantity of the scarce resource per unit and the contribution per unit is constant.
? Assume products are independent.
? Focus only on the short term, therefore ignoring fixed costs.
Limitation
? Difficult to identify which resources are in short supply
? Company may not make product mix based on profit maximizing.
? Linear relationship may not exist
? The model is static and not suitable in changing situation.
? A solution must be found by trial and error.
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注:以上內(nèi)容來自Jenny Liu老師23年基礎精講班第10講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學習使用,禁止任何形式的轉(zhuǎn)載)