項(xiàng)目管理中，計(jì)量benift的observable，measurable，quantifiable，financial，有什么區(qū)別？

下載正保會(huì)計(jì)網(wǎng)校APP 訂閱最新報(bào)考消息

來源: 正保會(huì)計(jì)網(wǎng)校編輯：小編 2020/09/03 11:36:00　字體：大小

選課中心

多樣班次滿足需求

選課中心

資料專區(qū)

干貨資料助力備考

資料專區(qū)

報(bào)考指南

報(bào)考條件一鍵了解

報(bào)考指南

1、Financial: A financial benefit can be confidently allocated in advance of the project. Thus if the investment will save $90,000 per year in staff costs then this is a financial benefit.如果這項(xiàng)投資每年將節(jié)省9萬美元的員工成本，那么這就是一項(xiàng)經(jīng)濟(jì)效益。

2、Quantifiable: A quantifiable benefit is a benefit where there is sufficient credible evidence to suggest, in advance, how much benefit will result from the project. This benefit may be financial or non-financial. For example, energy savings from a new building might be credibly predicted in advance. However, the exact amount of savings cannot be accurately forecast. 可量化的效益是指有足夠可信的證據(jù)預(yù)先表明該項(xiàng)目將產(chǎn)生多少效益的效益。這種好處可能是經(jīng)濟(jì)上的，也可能是非經(jīng)濟(jì)上的。例如，新建筑的節(jié)能可能會(huì)提前得到可靠的預(yù)測(cè)。但是，無法準(zhǔn)確預(yù)測(cè)節(jié)省的確切數(shù)額。

3、Measurable benefit: A measurable benefit is a benefit which can only be confidently assessed post-implementation, and so cannot be reliably predicted in advance. Increase in sales from a particular initiative is an example of a measurable benefit. Measurable benefits may either be financial or non-financial. 可衡量的效益是只有在實(shí)施后才能確定地評(píng)估的效益，因此不能可靠地預(yù)先預(yù)測(cè)。一個(gè)特別的計(jì)劃帶來的銷售增長(zhǎng)就是一個(gè)可以衡量的收益的例子。可衡量的利益可以是財(cái)務(wù)上的，也可以是非財(cái)務(wù)上的。

4、Observable benefit: An observable benefit is a benefit which a specific individual or group will decide, using agreed criteria, has been realised or not. Such benefits are usually non-financial. Improved staff morale might be an example of an observable benefit. 是由特定的個(gè)人或群體根據(jù)商定的標(biāo)準(zhǔn)決定是否實(shí)現(xiàn)的利益。這些福利通常是非財(cái)務(wù)方面的。提高員工士氣可能是一個(gè)明顯好處的例子。

以上內(nèi)容由正保會(huì)計(jì)網(wǎng)校原創(chuàng)整理、分享，其它機(jī)構(gòu)未經(jīng)授權(quán)禁止轉(zhuǎn)載。

正保會(huì)計(jì)網(wǎng)校擁有授課、實(shí)務(wù)經(jīng)驗(yàn)豐富的ACCA教學(xué)團(tuán)隊(duì)，為廣大學(xué)員提供專業(yè)的ACCA考試輔導(dǎo)服務(wù)，并擁有7x24H在線答疑+獨(dú)有一鍵預(yù)約電話回訪系統(tǒng)解您學(xué)習(xí)中的后顧之憂！

更多資訊歡迎點(diǎn)我咨詢！如需了解更多A考知識(shí)點(diǎn)歡迎點(diǎn)擊>此處查看

更多推薦：

考完ACCA可以獲得哪些證書？

成為ACCA會(huì)員可以享受哪些福利？

會(huì)計(jì)ACCA的就業(yè)前景好不好？