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

Pricing Decisions explains the factors that influence the pricing of a product or service, the price elasticity of demand, explains how to derive the straight… Read More »B4: Decision Making Techniques | Pricing Decisions (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… Read More »B3: Decision Making Techniques | Limiting Factors (ACCA F5)

Cost Volume Profit Analysis looks at the nature of CVP analysis, how to calculate the break even point and the margin of safety, the contribution… Read More »B2: Decision Making Techniques | Cost Volume Profit 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… Read More »B1: Decision Making Techniques | Relevant Cost Analysis (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… Read More »A5: Specialist Cost and Management Accounting Techniques | Environmental 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… Read More »A4: Specialist Cost and Management Accounting Techniques | Throughput Accounting (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… Read More »A3: Specialist Cost and Management Accounting Techniques | Life Cycle Costing (ACCA F5)

Target Costing explains how to derive the target cost, explains the difficulties of using target costing and suggests how a target cost gap might be… Read More »A2: Specialist Cost and Management Accounting Techniques | Target 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… Read More »A1: Specialist Cost and Management Accounting Techniques | Activity Based Costing (ACCA F5)