Performance Management (PM)

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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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