ACCA考试Six sigma怎么去理解？
掌握ACCA考试知识点的内容是每一位ACCA学员必须要做到的，通过ACCA考试让学员掌握到更多的财会知识。ACCA考试中Six sigma要掌握的内容包含哪些？
Six sigma的内容主要包含下面几点，学员可以边学习边总结，为更好的备考ACCA考试做好充分的准备。
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
编辑切换为居中
3、Project phases of Six sigma 【DMAIC 】
1) Define customer requirements
【分为 basic【minimum requirement】，Satisfiers【Improve experience】和 Delighters【unexpected by customer】，表现达到顾客要求的三个层次。根据题目情况进行分析，到底公司需要达到哪个层次】
2) Measure existing performance
Principle of measures
Only measure what the customer thinks is important.只评估顾客需求
Do not measure things that the customer is satisfied with.顾客已经满意的不再评估
Only measure things that can be improved. 只评估可提升的业绩
4、Area of measures 【input, output, process【类似 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
【首先划分出来哪些 activity 是 value adding 的，哪些是 non-value added 的，对应下面每一种分类都要安排分析步骤。对于 non-value added activity，可以采取 divest 或者 outsource 的方式，对于 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 【需要仔细考虑不同 stakeholder 的 interest】
5) Control the new process
Cost of monitoring must be considered 【保证 cost/benefit】
5、Six sigma and new process 【DMADV 】
Define. Define customer requirements, and the objective of the process or activity.【以顾客为导向】
Measure. Measure and identify product capabilities and process capabilities, and assess risks involved.【评估产品性能，流程性能以及相关风险】
Analyse. Analyse alternative ways of designing the process or activity and evaluate them to choose the best alternative.【评估不同选择的优缺点，然后选择一个zui好的】
Design. Plan the design of the process or activity, optimise the design and then produce the design. 【将选择好的进行细化设计】
Verify. Verify the actual process works as intended in the design, by carrying out trial runs. Then implement the process 【核实实际流程与预计的差别，并安排施行】
ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！
