2014年ACCA考试《财务管理》知识点分享

ACCA考试《财务管理》知识点：

Capital Investment Stages
　　·Identifying investment opportunities
　　Investment opportunities or proposals could arise from analysis of strategic choice and business environment etc.
　　·Screening investment proposals
　　Select those with the best strategic fit and the most appropriate use of economic resources.
　　·Analyzing and evaluating investment proposals
　　Require detail analysis to determine the one which offered the largest value to shareholders.
　　·Approving investment proposals
　　Passed to the relevant level of authority for consideration and approval.
　　·Monitoring and reviewing investments
　　Project must be monitored to ensure that the expected results are being achieved.