#### 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)

### Chapter 19

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

### Chapter 20

Managing Information (42m)

### Chapter 21

Using Information Systems (30m)

**See also: ACCA Performance Management (PM) Revision Lectures**