Category: Performance Management

Comprehensive list of all syllabus and study guide topics and posts relating to the ACCA Performance Management examination.

D3- Management Reports
Performance Management

D3: Performance Measurement and Control | Management Reports (ACCA F5)

Management Reports discusses the principal controls required in generating and distributing internal information and the procedures that may be necessary to ensure security of highly confidential information that is not for external consumption. Management Reports a) Discuss the principal controls required in generating and distributing internal information. The controls required in generating  internal information include: Carrying out a […]

D2- Sources of Management Information
Performance Management

D2: Performance Measurement and Control | Sources of Management Information (ACCA F5)

Sources of Management Information identifies the internal and external sources of information; demonstrates how this information can be used for control purposes; identifies the direct data capture and process costs of management accounting information; identifies the indirect costs of producing information and discusses the limitation of using externally generated information. Sources of Management Information a) […]

D1- Performance Management Information Systems
Performance Management

D1: Performance Measurement and Control | Performance Management Information Systems (ACCA F5)

Performance Management Information Systems identifies the accounting information requirements and the types of information systems used; describes and identifies the main characteristics of transaction processing, management information and executive information systems; and defines the good and bad of open and closed systems with regard to performance management. Performance Management Information Systems a) Identify the accounting […]

C7- Performance Analysis
Performance Management

C7: Budgeting and Control | Performance Analysis (ACCA F5)

Performance Analysis explains how to use the results of variance analysis to analyse and evaluate past and performance; identifies the factors that influence behavior; discusses the effect variances have on staff motivation; describes the behavior of variances in JIT and TQM environments and discusses the behavioural problems from using standard costs in rapidly changing environments. […]

C6- Planning and Operational Variances
Performance Management

C6: Budgeting and Control | Planning and Operational Variances (ACCA F5)

Planning and Operational Variances explains how to calculate a revised budget; identifies the factors that could and could not be allowed to revise an original budget; calculates the cause of various operational variances. Planning and Operational Variances a) Calculate a revised budget. For examples on how to calculate a revised budget, please refer to BPP’s ACCA F5 Performance […]

C5- Sales Mix and Quantity Variances
Performance Management

C5: Budgeting and Control | Sales Mix and Quantity Variances (ACCA F5)

Sales mix and quantity variances explains how to calculate, identify and explain sales mix and quantity variances and explains the relationship between the sales volume variances and the sales mix and quantity variances. Sales Mix and Quantity Variances The sales volume variance consists of two variances – the sales mix variance and the sales quantity […]

C4- Material Mix and Yield Variances
Performance Management

C4: Budgeting and Control | Material Mix and Yield Variances (ACCA F5)

Material Mix and Yield Variances explains material mix and yield variances; examines the issues involved in changing the material mix; explains that relationship between the material mix and yield variances and suggests alternative methods of controlling production processes. Material Mix and Yield Variances A variance is the difference between the actual result and the expected […]