Category: Performance Management

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

A5- Environmental Accounting
Performance Management

A5: Specialist Cost and Management Accounting Techniques | Environmental Accounting (ACCA F5)

Environmental accounting discusses the issues that businesses face in the management of environmental costs and describes the different methods a business may use to account for its environmental costs. Environmental Accounting Environmental accounting also known as environmental management accounting focuses on “the efficient use of resources and the disposal of waste and effluent.” Businesses should […]

A5- Environmental Accounting
Performance Management

A4: Specialist Cost and Management Accounting Techniques | Throughput Accounting (ACCA F5)

Throughput accounting looks at the theory of constraints, the throughput accounting ratio (TPAR), ways to improve the TPAR and how to apply throughput accounting to a multi-product decision-making problem. Throughput Accounting Throughput Accounting is a management accounting technique that is based on the theory of constraints. The primary tenet in throughput accounting is that “an […]

A3- Life Cycle Costing
Performance Management

A3: Specialist Cost and Management Accounting Techniques | Life Cycle Costing (ACCA F5)

Life Cycle Costing identifies the costs at the different stages of the life-cycle, how to derive a life cycle cost in manufacturing and service industries and how to identify the benefits of life cycle costing. Life Cycle Costing Life cycle costing is a cost accounting technique that accumulates costs over a product’s entire life. It […]

A1- Activity Based Costing
Performance Management

A1: Specialist Cost and Management Accounting Techniques | Activity Based Costing (ACCA F5)

Activity Based Costing identifies the appropriate cost drivers under ABC, calculates costs per driver and per unit and compares activity based costing and traditional methods of overhead absorption. Activity Based Costing Costing determines the costs of products, services or activities. Indirect costs or overheads are the costs that are incurred when producing a good or […]