你若坚持，定会发光。时间是所向披靡的武器，它能集腋成裘，也能聚沙成塔，将人生的不可能都变成可能。acca考试共考15门，考生通过13门才能获得领取ACCA证书的资格。今天整理了APM科目BCG matrix(BCG矩阵)知识点，准备参加考试的同学们来看看吧。

【内容导航】

BCG matrix-BCG矩阵

【知识点】

BCG matrix-BCG矩阵

BCG matrix-BCG矩阵

(a) Stars

These are products or services with a high share of a high growth market.

In the short term, they require expenditure in excess of cash generated to maintain relative market position.

However, they promise high returns in the future.

(b) A question mark

This is a product in a high growth market, but holding a relatively low market share.

Considerable expenditure may be required to turn a problem child into a rising star, consequently they tend to be poor cash generators and show a negative cash flow.

(c) Cash cows

These products/services hold a high share of a low growth, mature market.

They generate more cash than they incur, and finance growth of rising stars and question marks/problem children.

(d) A dog

This is a product with a low share of a low growth market.

Unless the trend can be reversed, they should be allowed to die off.

如果你没有特别幸运，那请你特别努力。以上就是东奥小编为大家整理的APM科目考试知识点了，距离3月份acca考试时间已经越来越近，大家一定要合理安排好自己的备考时间，制定好学习计划。

注：以上来自李亚婷老师基础精讲班第4讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)

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