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2022年ACCA-CAT模拟冲刺集

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ts\rof an organ i sat i on.\r=Total qua Iity management (TQM) which aims for continuous qua Iity improvement in a I I aspects\rof the operat i on of an\r=organ i sat i on.\r= A c tiv ity based management systems (ABM) which focus on a c tivitie s that are requi red in an\rorganisation and the cost dr ivers\r= for such a ctivitie s, with a view to identifying and improving a c tivitie s that add vaIue and\rel iminating those a c tivitie s that do\r= not add va I ue.\r=Long-term performance management i s like ly to embrace elements of BPR, JIT, TQM and ABM. Al I\rof these wi I I be ref Iected.\ri n the annua I budget on an ongoing bas i s.

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