Month: April 2021

ACCA NOTES ACCA REVISION KITS

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 …

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 …

  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 …

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 …

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 …

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 …

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 …

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 …

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 …