Strategic Management Accounting

A lot of management accouting was looking backwards and doing variance analysis. Strategic management accounting reies to also look forward. For example: Budgets Contribution analysis (for example, which is the better product to start making?) EVA. Which strategy is likely to boost EVA more? Performance management (picking and setting targets which are important for the future success of the business).

Dear Tutor, I have jut done a question on Burns and Scapens, Herman Swan & Co. In Kaplan, this question is amended and includes some marketing concepts. There is a June 2004 question that deals with Strategic Management Accounting only. I find the topics to be so close related, I would be confused if Burns & Scapens and SMA were to be in the same question, considering exam pressure. Is there a question that has both topics, I would like to give it a try. Thanks

HS and Co is from the Dec 2015 exam. I think that, as you say, Burns and Scapens and strategic management accounting are pretty inseparable and I don't think the examiner would ask about both in the same question. It's obviouslt a bit of a backwater too as there are so few questions. I know of no other question on this area of the syllabus. It might be useful for you in the future to downlink the P5 exam analysis from here: https://opentuition.com/articles/p5/acca-p5-questions-analysis/ When you download, you will see that the second part of the document lists topics and relates them back to exams.