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ACCA Performance Management (PM) Lectures

VIVA

ACCA Performance Management (PM) Lectures are based on OpenTuition PM notes


Watch Free ACCA Performance Management (PM) Lectures

Start with the Introduction to the ACCA Performance Management (PM) Exam


Chapter 1

Activity Based Costing – Lecture 1 – Example 1a (11m)

Activity Based Costing – Lecture 2 – Example 1b (21m)

Activity Based Costing Lecture 3 Advantages of, and problems with (12m)

Chapter 2

Target costing – Lecture 1 (14m)

The use of the target cost – Lecture 2 (13m)

Chapter 3

Life cycle costing – Lecture 1 (8m)

Life cycle costing – Lecture 2 Example 1 (14m)

Chapter 4

Environmental Management Accounting:
Note – there is no lecture for this topic. The reason is that the examiner has said that any question will only be a maximum of 8 marks (as one part of a question) and will only be writing (no calculations). The chapter in the ACCA PM Notes is all that is needed – if any part is not clear ask on the Ask the Tutor forum.

Chapter 5

Key Factor Analysis (16m)

Throughput Accounting (20m)

Bottleneck resource (14m)

Chapter 6

Linear Programming – Lecture 1 (13m)

Graphical Approach – Lecture 2 (12m)

Linear Programming – Maximum contribution  – Lecture 3 (16m)

Spare capacity and Shadow prices – Lecture 4 (19m)

Chapter 7

Pricing – Introduction, Cost plus pricing (18m)

Optimal pricing – tabular approach (22m)

Optimal pricing – equations (30m)

Pricing strategies (15m)

Chapter 8

Cost Volume Profit Analysis – Breakeven (28m)

Multi-product Cost Volume Profit analysis (31m)

Chapter 9

Shutdown problems (11m)

Relevant Costing (32m)

Make or Buy decisions (11m)

Chapter 10

Risk and Uncertainty – Maximin (23m)

Risk and Uncertainty – Maximax (15m)

Risk and Uncertainty – Minimax regret, Expected values (29m)

Risk and Uncertainty – Perfect knowledge (9m)

Risk and Uncertainty – Decision Trees Part 1 (25m)

Risk and Uncertainty – Decision Trees Part 2 (16m)

Chapter 11

Budgeting Example 1 (27m)

Types of budget Example 2 (23m)

Methods of budgeting (9m)

Behavioural aspects of budgeting (12m)

Chapter 12

Quantitative analysis in budgeting – High-low method (13m)

Quantitative analysis in budgeting – Learning curves part a (35m)

Quantitative analysis in budgeting – Learning curves part b (7m)

Chapter 13

Basic Variance Analysis Example 1 (27m)

Basic Variance Analysis Example 2 part a (22m)

Basic Variance Analysis Example 2 part b (23m)

Basic Variance Analysis – Marginal Costing (17m)

Interpretation of variances (15m)

Chapter 14

Planning and Operational variances part 1 (30m)

Planning and Operational variances part 2 (17m)

Mix and Yield variances (36m)

Sales Mix Variance (21m)

Advanced Idle Time variances (18m)

Activity Based Costing Variances (12m)

Chapter 15

Financial Performance Measurement (43m)

Chapter 16

Non-financial performance measurement – Fitzgerald and Moon (22m)

Kaplan and Norton’s Balanced Scorecard (9m)

Chapter 17

Divisional performance measurement (part 1) Introduction (15m)

Divisional performance measurement (part 2) (25m)

Divisional performance measurement (part 3) (5m)

Chapter 18

Transfer Pricing part 1 (26m)

Transfer Pricing part 2 (32m)

Transfer Pricing part 3 (9m)

Chapter 19

Performance in the not-for-profit sector (25m)

Chapter 20

Managing Information (42m)

Chapter 21

Using Information Systems (23m)

Chapter 22

Big Data (no lecture at the moment)

Chapter 23

Employability and Technology Skills

See also: ACCA Performance Management (PM) Revision Lectures

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