ACCA Performance Management (PM) STUDY TEXT

ntroduction

 

Helping you to pass

 

Studying Performance Management (PM)

 

The exam and exam formulae

 

Part A Specialist cost and management accounting techniques

 

I Costing

 

2a Activity based costing 2b Target costing 2c Life cycle costing 2d Throughput accounting 2e Environmental accounting

 

Part B Decision-making techniques

 

3 Cost volume profit (CVP) analysis

 

4 Limiting factor analysis

 

5 Pricing decisions

 

6 Short-term decisions

 

7 Risk and uncertainty

 

Part C Budgeting and control

 

8 Budgetary systems

 

9 Quantitative analysis in budgeting

 

10 Budgeting and standard costing

 

II Variance analysis

 

12 Planning and operational variances

 

13 Performance analysis and behavioural aspects

 

Part D Performance measurement and control

 

14 Performance management information systems

 

15 Sources of management information and management reports

 

16 Performance measurement in private sector organisations

 

17 Divisional performance and transfer pricing

 

18 Further aspects of performance management

 

Practice question bank Practice answer bank Bibliography Index

 

Review form