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ACCA Performance Management (PM) Course Notes

ACCA Performance Management (PM) Course Notes

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Performance Management (PM) Study Programme
Taught Phase Study Programme
Page
Introduction to the exam and the course 5
 
1 Assumed Knowledge: Variance analysis 13
 
2a Activity based costing 27
 
2b Target costing 37
 
2c Life cycle costing 45
 
2d Throughput accounting 51
 
2e Environmental management accounting 63
Achievement Ladder Step 1 69
3 Cost volume profit analysis 71
 
4 Limiting factor analysis 85
Achievement Ladder Step 2 97
5 Pricing decisions 99
 
6 Short-term decisions 111
 
7 Quantitative analysis in budgeting 129
 
8a Risk preferences 139
 
8b Risk and uncertainty in decision making 149
Achievement Ladder Step 3 159
9 Budgetary systems 161
 
10 Budgeting and standard costing 175
Achievement Ladder Step 4 185
11 Mix and yield variance analysis 187
 
12 Planning and operational variance analysis 195
 
13 Performance management information systems 203
 
14 Sources of management information and management reports 211
 
15 Performance management 217
 
16 Divisional performance measures 239
 
17 Further performance management 259
Achievement Ladder Step 5 267
Achievement Ladder Step 6 269
18 Answers to Lecture examples 271
 
19 Step 4 and Step 6 Questions 311
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