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D6- Performance Analysis in Not For Profit Organisations and the Public Sector
Performance Management

D6: Performance Measurement and Control | Performance Analysis in Not For Profit Organisations and the Public Sector (ACCA F5)

Performance Analysis in Not For Profit Organisations and the Public Sector examines the problems of having non-quantifiable objectives in performance management; explains how performance could be measured in this sector; identifies the problems of having multiple objectives in this sector and outlines Value for Money (VFM) as a public sector objective. Performance Analysis in Not […]

D5- Divisional Performance and Transfer Pricing
Performance Management

D5: Performance Measurement and Control | Divisional Performance and Transfer Pricing (ACCA F5)

Divisional Performance and Transfer Pricing explains the basis for setting a transfer price; explains how transfer prices can distort performance assessments; explains Return on Investment (ROI) and Residual Income (RI); and explains how to compare divisional performance. Divisional Performance and Transfer Pricing Note: Transfer pricing is  when you charge other departments/ divisions in the organisation for […]

D4- Performance Analysis in Private Sector Organisations
Performance Management

D4: Performance Measurement and Control | Performance Analysis in Private Sector Organisations (ACCA F5)

Performance Analysis in Private Sector Organisations describes financial performance indicators; describes non-financial performance indicators; analyses past performance; explains the causes and problems created by short-termism and financial manipulation of results; explains the Balanced Scorecard and the Building Block Model and discusses the difficulties of target setting in qualitative areas. Performance Analysis in Private Sector Organisations Performance […]

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 […]