今日帮考网为大家带来“2020年ACCA考试财务管理备考资料：知识点(6)”的相关知识点，各位辛勤备考的小伙伴一起来看看吧。

【知识点】Corporate governance 公司治理

Corporate governance

Corporate governance is the system by which organizations are directed and controlled.

There are a number of key elements in corporate governance

(a) The management and reduction of risk is a fundamental issue in all good definition of good governance, whether explicitly stated or merely implied.

(b) The notion that overall performance is enhanced by good organizational structures and management practice within set best practice guidelines underpins most definitions,

(c) Good governance provides a framework for an organization to pursue its strategy in an ethical and effective way from the perspective of all stakeholder groups affected, and offers safeguards against misuse of resources, physical or intellectual.

(d) Good governance is not just about externally established codes but also requires a willingness to apply the spirit as well as the letter of the law.

(e) Accountability is generally a major theme in all governance frameworks.

【知识点】Not for profit organizations 非盈利组织

Not for profit organizations

Not for profit and public sector organizations have their own objectives, generally concerned with achieving specified objectives effectively and efficiently.

Although most people would know one if they saw it, there is a surprising problem in clearly defining what counts as a not for profit organization. Local authority services, would not be setting objectives in order to arrive at a profit for shareholders, but nowadays they are being increasingly required to apply the same disciplines and processes as companies which are oriented towards straightforward profit goals.

【知识点】3Es in value for money 价值中的3E

3Es in value for money

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 efficiency.

Economy is attaining the appropriate quantity and quality of inputs at the lowest cost to achieve a certain level of outputs.

Efficiency is the relationship between inputs and outputs.

Effectiveness is the extent to which declared objectives/goals are met.

以上就是帮考网带给大家的全部内容，相信小伙伴们都了解清楚。预祝12月份ACCA考试取得满意的成绩，如果想要了解更多关于ACCA考试的资讯，敬请关注帮考网！