Performance Management (PM)
5個單元 · 24個課題
免費的Performance Management (PM)學習筆記，專為ACCA學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。
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
看完筆記了？用AI練習題測試自己
立即練習此課題