Performance Management (PM)
6セクション · 28チャプター
ACCA の学習者向けの無料Performance Management (PM)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。
A. Management information systems and data analytics
Management information systems
Uses and control of information
Big data and data analytics
B. Specialist cost and management accounting techniques
Activity-based costing
Target costing
Life-cycle costing
Throughput accounting
Accounting for environmental and sustainability factors
C. Decision-making techniques
Relevant cost analysis
Cost-volume-profit analysis (CVP)
Limiting factors
Pricing decisions
Make-or-buy and other short-term decisions
Dealing with risk and uncertainty in decision-making
D. Budgeting and control
Budgetary systems and types of budget
Analytical techniques in budgeting and forecasting
Standard costing
Material mix and yield variances
Sales mix and quantity variances
Planning and operational variances
Performance analysis
E. Performance measurement and control
Performance analysis in private sector, public sector and not-for-profit organisations
Divisional performance and transfer pricing
Specific performance analysis issues in not-for-profit organisations and the public sector
F. Employability and technology skills
Use computer technology to efficiently access and manipulate relevant information
Work on relevant response options, using available functions and technology, as would be required in the workplace
Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
Present data and information effectively, using the appropriate tools
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