激勵(lì)股東目標(biāo)實(shí)現(xiàn)是什么_2023年ACCA考試FM知識點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-08-08 09:24:50

除非你親自嘗試一下，否則你永遠(yuǎn)不知道你能夠做什么。acca設(shè)有15門課程，科目間存在聯(lián)系。建議在備考期間，同學(xué)們將知識點(diǎn)整理成思維導(dǎo)圖，以便后續(xù)學(xué)習(xí)與復(fù)習(xí)。今天為同學(xué)們整理了FM科目Encouraging the achievement of stakeholder objectives(激勵(lì)股東目標(biāo)實(shí)現(xiàn))相關(guān)知識點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Encouraging the achievement of stakeholder objectives-激勵(lì)股東目標(biāo)實(shí)現(xiàn)

【知識點(diǎn)】

Encouraging the achievement of stakeholder objectives-激勵(lì)股東目標(biāo)實(shí)現(xiàn)

There are two main types of incentive schemes that you need to be aware of:

? Performance related pay - Pay or bonuses are usually related to the size of profits, but other performance indicators may be used.

? Share options - In a share option scheme, selected employees are given a number of share options, each of which gives the holder the right after a certain date to subscribe for shares in the company at a fixed price. The value of an option will increase if the company is successful and its share price goes up.

要奮斗，要探索，要有所發(fā)現(xiàn)，而不要屈服。以上就是為大家整理的acca考試相關(guān)知識點(diǎn)，2023年9月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來自PM精講班第2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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