限制性因素分析的假設(shè)和限制是什么_2024年ACCA考試PM知識(shí)點(diǎn)
人生就像一幅畫(huà)，有明有暗，有深有淺。只有經(jīng)歷過(guò)黑暗與困境，才能更深刻地理解光明的價(jià)值。2024年acca考試時(shí)間已經(jīng)公布，請(qǐng)報(bào)名成功同學(xué)提前制定備考計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，認(rèn)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(shè)和限制）相關(guān)知識(shí)點(diǎn)，詳見(jiàn)正文。
【內(nèi)容導(dǎo)航】
Assumption and limitation of limiting analysis-限制性因素分析的假設(shè)和限制
【知識(shí)點(diǎn)】
Assumption and limitation of limiting analysis-限制性因素分析的假設(shè)和限制
Assumption and limitation of limiting analysis-限制性因素分析的假設(shè)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.
每個(gè)人都有自己的節(jié)奏和步伐，不必羨慕別人的速度和成就。只要堅(jiān)定前行，用自己的方式去追逐夢(mèng)想，就一定能夠抵達(dá)目的地。以上就是為大家整理的PM科目考試知識(shí)點(diǎn)了，2024年acca考試時(shí)間公布，同學(xué)們要抓緊時(shí)間報(bào)名。
注：以上內(nèi)容來(lái)自Jenny Liu老師23年基礎(chǔ)精講班第10講
（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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