掌握ACCA考試知識(shí)點(diǎn)的內(nèi)容是每一位ACCA學(xué)員必須要做到的，通過ACCA考試讓學(xué)員掌握到更多的財(cái)會(huì)知識(shí)。ACCA考試中Six ?sigma要掌握的內(nèi)容包含哪些？

Six sigma的內(nèi)容主要包含下面幾點(diǎn)，學(xué)員可以邊學(xué)習(xí)邊總結(jié)，為更好的備考ACCA考試做好充分的準(zhǔn)備。

1、Principle of six sigma

The normal distribution

Suitability of six sigma

Six Sigma is best applied to the incremental improvement of fairly narrowly ?defined processes and

2、sub-processes

it is not an appropriate approach to process reengineering or radical ?redesign

編輯切換為居中

3、Project phases of Six sigma 【DMAIC 】

1) Define customer requirements

【分為 basic【minimum requirement】，Satisfiers【Improve experience】和 ?Delighters【unexpected by customer】，表現(xiàn)達(dá)到顧客要求的三個(gè)層次。根據(jù)題目情況進(jìn)行分析，到底公司需要達(dá)到哪個(gè)層次】

2) Measure existing performance

Principle of measures

Only measure what the customer thinks is important.只評(píng)估顧客需求

Do not measure things that the customer is satisfied with.顧客已經(jīng)滿意的不再評(píng)估

Only measure things that can be improved. 只評(píng)估可提升的業(yè)績(jī)

4、Area of measures 【input, output, process【類似 VFM】】

Inputs such as raw materials and product specifications

Process elements such as cost, time, skills and training

Outputs and customer satisfaction

3) Analyse the existing process

【首先劃分出來哪些 activity 是 value adding 的，哪些是 non-value added ?的，對(duì)應(yīng)下面每一種分類都要安排分析步驟。對(duì)于 non-value added activity，可以采取 divest 或者 outsource 的方式，對(duì)于 ?value added activity，可以采取 improve efficiency，BPR 的方式提高效率】

Value adding

Necessary support to value-adding activities

Non value adding

4) Improve the process

Revisit project to corporate implications

Rational review【主要看 cost 和 resource consequence】

Implementation of the agreed improvements 【需要仔細(xì)考慮不同 stakeholder 的 ?interest】

5) Control the new process

Cost of monitoring must be considered 【保證 cost/benefit】

5、Six sigma and new process 【DMADV 】

Define. Define customer requirements, and the objective of the process or ?activity.【以顧客為導(dǎo)向】

Measure. Measure and identify product capabilities and process capabilities, ?and assess risks involved.【評(píng)估產(chǎn)品性能，流程性能以及相關(guān)風(fēng)險(xiǎn)】

Analyse. Analyse alternative ways of designing the process or activity and ?evaluate them to choose the best alternative.【評(píng)估不同選擇的優(yōu)缺點(diǎn)，然后選擇一個(gè)zui好的】

Design. Plan the design of the process or activity, optimise the design and ?then produce the design. 【將選擇好的進(jìn)行細(xì)化設(shè)計(jì)】

Verify. Verify the actual process works as intended in the design, by ?carrying out trial runs. Then implement the process 【核實(shí)實(shí)際流程與預(yù)計(jì)的差別，并安排施行】

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問，可以文章評(píng)論一起學(xué)習(xí)探討！