Performance reports for management p5

Assumed knowledge   This   builds on your knowledge of performance reports from PM.   2      Introduction   In the previous   we discussed the managers’ requirement to access good information in order to be able to effectively plan, direct and control Read More …

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Approaches to budgets p5

Assumed knowledge   3 builds on the following knowledge from PM:   Absorption costing and activity-based costing   Budgeting   Standard costing and variances     2      Introduction   In   1 we said that ‘performance management is any activity that Read More …

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Environmental influences p5

Assumed knowledge   2 builds on the following knowledge from other exams:   PM SBL Risk and uncertainty including: • Stakeholders • expected values (EVs) • Porter’s 5 forces and PEST • maximax • maximin • minimax regret   2      Read More …

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ACCA P5 ADVANCED PERFORMANCE MANAGEMENT (APM) UNITS

Introduction to strategic management accounting Environmental influences Approaches to budgets Business structure and performance management The impact of information technology Performance reports for management Human resource aspects of performance management Financial performance measures in the private sector Divisional performance appraisal Read More …

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Financial revision p7

IAS 1 Presentation of Financial Statements   This standard provides formats for the statement of profit or loss and other comprehensive income, statement of financial position, and statement of changes in equity.   Accounting policies should be selected so that Read More …

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