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ACCA  Performance Management (PM) STUDY TEXT

ACCA Performance Management (PM) STUDY TEXT

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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