Performance Management (PM)

6 个单元 · 28 个章节

免费 Performance Management (PM) 学习笔记，适合 ACCA 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。

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

把笔记变成真正的练习

不要只停留在阅读。立即用无限 AI 题目练习，拿到即时批改与清楚反馈。

立即开始练习查看收费

看完笔记了？现在就用 AI 题目测一测自己。

马上练这一题