APPLIED KNOWLEDGE Business and Technology (BT) Management Accounting (MA) Financial Accounting (FA) Applied Skills APPLIED SKILLS Corporate and Business Law (LW) Performance Management (PM) Taxation (TX) Financial Reporting (FR) Audit and Assurance (AA) Financial Management (FM) STRATEGIC PROFESSIONAL Essentials Strategic Read More …
Day: April 1, 2021
ACCA NOTES AND REVISION KITS
ACCA NOTES ACCA REVISION KITS
Environmental management accounting p5
Assumed knowledge 14 builds on your knowledge of environmental management accounting (EMA) from PM. 2 Introduction Organisations are becoming increasingly aware of the environmental implications of their actions. Test your understanding 1 Required: Discuss the Read More …
The role of quality in performance measurement p5
Assumed knowledge Quality was covered briefly in PM. 13 builds on this knowledge and adds to it. 2 Introduction In today’s competitive global business environment, quality is one of the key ways in which a business can Read More …
Corporate failure p5
1 Introduction So far we have focused on how effective performance management and measurement can help an organisation in achieving its goals. However, not all businesses will achieve their goals successfully. If left unchecked, these businesses are at Read More …
Non-financial performance indicators p5
Assumed knowledge 11 builds on your knowledge of financial and non-financial performance measurement from PM. 2 Introduction In s 8 and 9 we looked at a wide range of financial performance measures. However, in order to fully Read More …
Performance management in not-for-profit organisations p5
Student accountant articles: visit the ACCA website, www.accaglobal.com, to review the two articles on ‘not-for-profit organisations’. 1 Assumed knowledge 10 builds on your knowledge of performance measurement in not-for-profit organisations (NFP) from PM. 2 Introduction NFP Read More …
Divisional performance appraisal and transfer pricing p5
Assumed knowledge 9 builds on the following knowledge from PM: Divisional performance measures Transfer pricing. 2 Introduction to divisional performance management A feature of modern business management is the practice of splitting a business into Read More …
Financial performance measures in the private sector p5
Assumed knowledge 8 builds on your knowledge of financial performance measures from PM. 2 Introduction In the exam, you may be required to look at performance measures in a variety of contexts. In this we focus on Read More …
Human resource aspects of performance management p5
Student accountant articles: visit the ACCA website, www.accaglobal.com to review the article on ‘reward schemes for employees and management’. 1 Assumed knowledge 7 builds on your knowledge of Hopwood’s management styles from PM. 2 Introduction This Read More …