[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30707":3,"doc-seo-30707":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30707,34359740700684,"Finn","https://ap-avatar.wpscdn.com/avatar/1f400023980c374ae676?_k=1777273430885731487",4,"Exam","ACCA Performance Management (PM) S25 Notes","ACCA Performance Management (PM) lecture notes covering the September 2025 to June 2026 examination syllabus, with a structured chapter-by-chapter progression. Key topics include activity based costing, target costing, life-cycle costing, and the integration of environmental and sustainability factors. The material also addresses throughput accounting, limiting factors, pricing, and cost volume profit analysis, followed by short-term decision making, risk and uncertainty, and comprehensive budgeting with variance analysis. It further covers analytical techniques in forecasting, financial and non-financial performance measurement, divisional performance, transfer pricing, and performance in the not-for-profit sector, plus managing information and using information systems, including big data and technology skills.","cbCaieJlSsqhWKAl","https://ap.wps.com/l/cbCaieJlSsqhWKAl","pdf",3005840,1,1778360737,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","acca-performance-management-pm-s25-notes","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/acca-performance-management-pm-s25-notes/30707",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]