ACCA-Performance Management (PM) - Revision Slides

Performance Management (PM)
For exams in September 2018, December 2018,

March 2019 and June 2019
PERFORMANCE MANAGEMENT
BPP LEARNING MEDIA
FOR EXAMS IN SEPTEMBER 2018, DECEMBER 2018, MARCH 2019 AND JUNE 2019
Chapter 1
Costing
— Costing
— Absorption costing
— Absorption costing vs marginal costing
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Costing
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Absorption costing
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Absorption costing vs marginal costing
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Chapter 2
Modern management
accounting
techniques
— Activity based costing (ABC)

— Target costing
— Life cycle costing
— Throughput accounting
— Environmental accounting
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Activity based costing (ABC)
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Activity based costing (ABC) (cont'd)
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Target costing
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Life cycle costing
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Life cycle costing (2)
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Throughput accounting
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Throughput accounting (2)
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Environmental accounting
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Environmental accounting (2)
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Chapter 3
Cost volume profit
(CVP) analysis
— Breakeven point
— C/S ratio
— Sales/product mix decisions
— Target profit and margin of safety
— Multi-product breakeven charts
— Further aspects of CVP analysis
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Breakeven point
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C/S ratio
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C/S ratio (2)
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Sales/product mix decisions
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Target profit and margin of safety
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Target profit and margin of safety (cont'd)
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Target profit and margin of safety (2)
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Multi-product breakeven charts
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Multi-product breakeven charts (2)
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Multi-product breakeven charts (2) (cont'd)
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Further aspects of CVP analysis
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Chapter 4
Limiting factor
analysis
— Formulating the problem

— Finding the solution
— Slack, surplus and shadow prices
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Formulating the problem
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Finding the solution
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Finding the solution (2)
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Slack, surplus and shadow prices
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Chapter 5
Pricing decisions
— Pricing policy and the market

— Demand
— Profit maximisation
— Price strategies
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Pricing policy and the market
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Pricing policy and the market (cont'd)
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Demand
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Demand (cont'd)
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Profit maximisation
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Profit maximisation (cont'd)
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Profit maximisation (2)
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Price strategies
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Price strategies (2)
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Price strategies (2) (cont'd)
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Chapter 6
Short-term decisions
— Relevant costs
— Make or buy decisions
— Further processing and shutdown
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Relevant costs
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Relevant costs (cont'd)
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Make or buy decisions
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Make or buy decisions (cont'd)
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Further processing and shutdown
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Chapter 7
Risk and uncertainty
— Risk and uncertainty

— Expected values
— Decision rules
— Decision trees
— Value of information
— Sensitivity analysis
— Simulation models
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Risk and uncertainty
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Expected values
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Decision rules
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Decision rules (cont'd)
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Decision trees
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Decision trees (cont'd)
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Decision trees (2)
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Value of information
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Value of information (2)
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Sensitivity analysis
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Simulation models
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Chapter 8
Budgetary systems
— Planning and control cycle

— Traditional budgetary systems
— Zero based budgeting (ZBB)
— Other systems
— Budgeting issues
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Planning and control cycle
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Traditional budgetary systems
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Zero based budgeting (ZBB)
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Zero based budgeting (ZBB) (cont'd)
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Other systems
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Other systems (cont’d)
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Budgeting issues
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Chapter 9
Quantitative analysis
in budgeting
— Analysing fixed and variable costs

— Learning curves
— Expected values and spreadsheets
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Analysing fixed and variable costs
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Learning curves
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Learning curves (2)
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Learning curves (2) (cont'd)
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Learning curves (3)
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Expected values and spreadsheets
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Chapter 10
Budgeting and
standard costing
— Standard costs
— Setting standards
— Flexible budgets
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Standard costs
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Setting standards
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Flexible budgets
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Chapter 11
Variance analysis
— Basic variances
— Operating statements
— Investigating variances
— Materials mix and yield variances
— Sales mix and quantity variances
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Basic variances
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Basic variances (cont'd)
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Basic variances (2)
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Basic variances (2) (cont'd)
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Basic variances (3)
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Basic variances (3) (cont'd)
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Basic variances (4)
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Operating statements
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Investigating variances
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Investigating variances (cont'd)
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Materials mix and yield variances
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Materials mix and yield variances (cont'd)
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Materials mix and yield variances (2)
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Sales mix and quantity variances
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Sales mix and quantity variances (2)
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Chapter 12
Planning and
operational variances
— Introduction
— Sales
— Materials
— Labour
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Introduction
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Introduction (cont'd)
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Introduction (2)
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Sales
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Materials
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Materials (cont'd)
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Labour
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Labour (cont'd)
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Chapter 13
Performance
analysis and
behavioural aspects
— Using variance analysis

— Behavioural implications
— TQM, JIT and standard costs
— Changing environment
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Using variance analysis
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Behavioural implications
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Behavioural implications (2)
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TQM, JIT and standard costs
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Changing environment
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Changing environment (cont'd)
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Chapter 14
Performance
management
information systems
— Accounting information needs

— Management accounting information
— Management information systems
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Accounting information needs
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Accounting information needs (cont'd)
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Accounting information needs (2)
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Accounting information needs (2) (cont'd)
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Management accounting information
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Management information systems
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Management information systems (2)
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Management information systems (2) (cont'd)
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Chapter 15
Source of
management
information and
management
reports
— Internal sources of information

— External sources of information
— Controls and security
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Internal sources of information
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External sources of information
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External sources of information (2)
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Controls and security
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Chapter 16
Performance
management in
private sector
organisations
— Performance measurement
— Balanced scorecard
— Building Block model
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Performance measurement
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Performance measurement (cont'd)
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Balanced scorecard
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Building Block model
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Chapter 17
Divisional
performance and
transfer pricing
— Divisionalisation
— Performance measures
— Transfer pricing
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Divisionalisation
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Performance measures
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Performance measures (2)
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Transfer pricing
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Transfer pricing (2)
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Chapter 18
Further aspects of
performance
management
— Not-for-profit organisations
— External considerations
— Behaviour aspects
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Not-for-profit organisations
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External considerations
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Behaviour aspects
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Copyright notice
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or
transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise,
without the prior written permission of BPP Learning Media Ltd.
The contents of this book are intended as a guide and not professional advice. Although every effort has
been made to ensure that the contents of this book are correct at the time of going to press, BPP
Learning Media makes no warranty that the information in this book is accurate or complete and accept
no liability for any loss or damage suffered by any person acting or refraining from acting as a result of
the material in this book.
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Performance Management (PM)

For exams in September 2018, December 2018,

— Activity based costing (ABC)

— Formulating the problem

— Pricing policy and the market

— Risk and uncertainty

— Planning and control cycle

— Analysing fixed and variable costs

— Using variance analysis

— Accounting information needs

— Internal sources of information

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