Articles
News, guides, spotlights & exam technique
Short reads from OpenTuition tutors. Filter by qualification, exam or type.
Risk and Uncertainty in Decision-Making for ACCA PM
A clear ACCA PM guide to expected values, maximax, maximin, minimax regret, EVPI, decision trees, sensitivity and simulation, with interactive practice.
Limiting Factors and Linear Programming for ACCA PM
A worked ACCA PM guide to scarce-resource ranking, graphical linear programming, feasible corner points, slack and shadow prices, with interactive practice.
Cost-Volume-Profit Analysis and Break-Even Decisions for ACCA PM
A practical ACCA PM guide to contribution, break-even, margin of safety, target profit, C/S ratios and multi-product CVP, with an interactive spreadsheet and chart.
Relevant Costing and Short-Term Decisions for ACCA PM
A practical ACCA PM guide to relevant costs, opportunity costs, special orders, make-or-buy, shutdown and further-processing decisions, with an interactive spreadsheet, chart and decision diagram.
Throughput Accounting and Bottleneck Decisions for ACCA PM
A worked ACCA PM guide to the theory of constraints, bottleneck decisions, product ranking, optimum production plans and corrected TPAR calculations.
Target Costing and Life-Cycle Costing for ACCA PM
A detailed ACCA PM guide to target costs, cost gaps, service-sector difficulties and complete life-cycle profitability, with worked calculations and diagrams.
Activity-Based Costing for ACCA PM
A clear ACCA PM guide to cost pools, cost drivers and driver rates, with a complete Ordinary and Deluxe worked example and an interactive practice spreadsheet.
Transfer Pricing for ACCA Performance Management (PM)
A practical ACCA PM guide to transfer-pricing objectives, cost and market bases, minimum and maximum prices, divisional decisions and multinational issues.
How to Pass ACCA Performance Management (PM): Complete Study Guide
A detailed OpenTuition tutor guide to the PM syllabus, exam structure, study order, question practice, Section C technique and a realistic ten-week plan for turning knowledge into a pass.
How to Study for ACCA Performance Management (PM) Using OpenTuition
ACCA Performance Management (PM) is a practical exam about using management accounting information to improve decisions and performance. It needs both strong calculations and clear scenario-based explanation. This tutor guide shows how to combine OpenTuition, ACCA guidance and serious question practice.