Category: Performance Management

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

C2- Quantitative Analysis in Budgeting
Performance Management

C2: Budgeting and Control | Quantitative Analysis in Budgeting (ACCA F5)

Quantitative Analysis in Budgeting analyses fixed and variable cost elements from total cost date using high/ low method; explains how to estimate the learning rate and learning effect; applies the learning curve to a budgetary problem; discusses the reservation with the learning curve; applies expected values and explains the problems and benefits and explains the […]

C1- Budgetary Systems and Types of Budgets
Performance Management

C1: Budgeting and Control | Budgetary Systems and Types of Budgets (ACCA F5)

Budgetary Systems and Types of Budgets looks at budgetary systems within the performance hierarchy; the different types of budgeting systems; the information contained in a budget and the sources of information; the usefulness and problems with different types of budgets; the beyond budgeting model; issues in setting the difficulty level for a budget; benefits and […]

B6- Dealing With Risk and Uncertainty in Decision Making
Performance Management

B6: Decision Making Techniques | Dealing With Risk and Uncertainty in Decision Making (ACCA F5)

Dealing with risk and uncertainty in decision making identifies research techniques that can be used to reduce uncertainty, explains the use of simulation, expected values and sensitivity, how to apply expected values and sensitivity to decision-making problems, how to apply maximax, maximin and minimax in decision making; how to draw a decision tree and how […]

B5- Make or Buy and Other Short Term Decisions
Performance Management

B5: Decision Making Techniques | Make or Buy and Other Short Term Decisions (ACCA F5)

Make or Buy and Other Short Term Decisions looks at issues surrounding make vs. buy and outsourcing decisions, how to calculate and compare make costs with buy costs, compares in-house and outsource costs and how to apply relevant costing principles in specific situations. Make or Buy and Other Short Term Decisions a) Explain the issues […]

B3- Limiting Factors
Performance Management

B3: Decision Making Techniques | Limiting Factors (ACCA F5)

Limiting Factors looks at the limiting factors in scarce resource situations, determines the optimal production plan where an organization is restricted by a single limiting factor, explains how to formulate and solve multiple scarce resource problems, explains and calculates shadow prices and their implications and details how to calculate slack and highlights its importance in […]

B1- Relevant Cost Analysis
Performance Management

B1: Decision Making Techniques | Relevant Cost Analysis (ACCA F5)

Relevant Cost Analysis explains relevant costing, identifies and calculates relevant costs for specific situations and explains opportunity costs. Relevant Cost Analysis Relevant costs are future cash flows arising as a direct consequence of a decision. They are used when “a decision has to be taken and the concern is whether the decision will increase profits […]