项目管理中，计量benift的observable，measurable，quantifiable，financial，有什么区别？

来源: 正保会计网校编辑：小编 2020/09/03 11:36:00　字体：大小

1、Financial: A financial benefit can be confidently allocated in advance of the project. Thus if the investment will save $90,000 per year in staff costs then this is a financial benefit.如果这项投资每年将节省9万美元的员工成本，那么这就是一项经济效益。

2、Quantifiable: A quantifiable benefit is a benefit where there is sufficient credible evidence to suggest, in advance, how much benefit will result from the project. This benefit may be financial or non-financial. For example, energy savings from a new building might be credibly predicted in advance. However, the exact amount of savings cannot be accurately forecast. 可量化的效益是指有足够可信的证据预先表明该项目将产生多少效益的效益。这种好处可能是经济上的，也可能是非经济上的。例如，新建筑的节能可能会提前得到可靠的预测。但是，无法准确预测节省的确切数额。

3、Measurable benefit: A measurable benefit is a benefit which can only be confidently assessed post-implementation, and so cannot be reliably predicted in advance. Increase in sales from a particular initiative is an example of a measurable benefit. Measurable benefits may either be financial or non-financial. 可衡量的效益是只有在实施后才能确定地评估的效益，因此不能可靠地预先预测。一个特别的计划带来的销售增长就是一个可以衡量的收益的例子。可衡量的利益可以是财务上的，也可以是非财务上的。

4、Observable benefit: An observable benefit is a benefit which a specific individual or group will decide, using agreed criteria, has been realised or not. Such benefits are usually non-financial. Improved staff morale might be an example of an observable benefit. 是由特定的个人或群体根据商定的标准决定是否实现的利益。这些福利通常是非财务方面的。提高员工士气可能是一个明显好处的例子。

以上内容由正保会计网校原创整理、分享，其它机构未经授权禁止转载。

正保会计网校拥有授课、实务经验丰富的ACCA教学团队，为广大学员提供专业的ACCA考试辅导服务，并拥有7x24H在线答疑+独有一键预约电话回访系统解您学习中的后顾之忧！

更多资讯欢迎点我咨询！如需了解更多A考知识点欢迎点击>此处查看

更多推荐：

考完ACCA可以获得哪些证书？

成为ACCA会员可以享受哪些福利？

会计ACCA的就业前景好不好？

上一篇：SBR科目中business case 和project initiat...

下一篇：bribery和corruption有什么区别和联系？