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Course Book Performance Management (PM) For exams in September 2024, December 202M-, March 2025 and June 2025 ACCA
ACCA Applied Skills Performance Management (PM) Course Book For exams in September 202M-,December 2O24-, March 2025 and June 2025 Qbpp
First edition 2020 Fifth edition 2023 ISBN: 9781 03551346 8 Previous ISBN: 9781 0355 0040 6 ISBN (for internal use only): 9781 0355 1347 5 e-ISBN: 9781 03551448 9 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA learningmedia.bpp.com Printed in Singapore Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and e-learning materials do not write and update themselves. People write them on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. Breach of copyright is a form of theft - as well as being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics. With current technology, things might seem a bit hazy but, basically, without the express permission of BPP Learning Media: • Photocopying our materials is a breach of copyright • Printing our digital materials in order to share them with or forward them to a third party or use them in any way other than in connection with your BPP studies is a breach of copyright You can, of course, sell your books, in the form in which you have bought them - once you have finished with them. (Is this fair to your fellow students? We update for a reason.) Please note the e-products are sold on a single user licence basis: we do not supply ’unlock' codes to people who have bought them secondhand. And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them? NO Al TRAINING. Unless otherwise agreed in writing, the use of BPP material for the purpose of Al training is not permitted. Any use of this material to ''train" generative artificial intelligence (Al) technologies is prohibited, as is providing archived or cached data sets containing such material to another person or entity. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media. The contents of this course material are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this course material are correct at the time of going to press, BPP Learning Media makes no warranty that the information in this course material is accurate or complete and accept no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this course material. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions and extracts from the syllabus. The suggested solutions in the further question practice bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2024
Contents Introduction Helping you to pass v Introduction to the Essential reading vii Introduction to Performance Management (PM) x Essential skills areas to be successful in Performance Management (PM) xv 1 Managing information 1 2 Information systems and data analytics 19 3 Activity based costing 41 4 Target costing 57 5 Life cycle costing 69 6 Throughput accounting 81 7 Environmental and sustainability factors 97 Skills checkpoint 1 109 8 Cost volume profit (CVP)analysis 119 9 Limiting factor analysis 141 10 Pricing decisions 175 11 Short-term decisions 197 Skills checkpoint 2 227 12 Risk and uncertainty 235 13 Budgetary systems 263 14 Quantitative techniques 291 15 Budgeting and standard costing 319 Skills checkpoint 3 331 16 Variance analysis 333 17 Planning and operational variance analysis 353 Skills checkpoint 4 373 18 Performance analysis and behavioural aspects 383 19 Performance measurement 395 20 Divisional performance and transfer pricing 425 Skills checkpoint 5 447 21 Further aspects of performance management 457 EssentialReading Managing information 469 Information systems and data analytics 475