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