3Es in value for money(價(jià)值中的3E)是什么_2020年ACCA考試FM知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
3Es in value for money 價(jià)值中的3E
【知識(shí)點(diǎn)】
3Es in value for money 價(jià)值中的3E
3Es in value for money 價(jià)值中的3E
Value for money can be defined as getting the best possible combination of services from the least resources, which means maximizing the benefits for the lowest possible cost.
This is usually accepted as requiring the application of economy, effectiveness and efficiency.
Economy is attaining the appropriate quantity and quality of inputs at the lowest cost to achieve a certain level of outputs.
Efficiency is the relationship between inputs and outputs.
Effectiveness is the extent to which declared objectives/goals are met.
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注:以上內(nèi)容來自BPP教材第27頁
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