Performance Management (PM) Pocket Notes 2020-21

Jul 17, 2026

Uploaded by Quinn

Kaplan’s ACCA Performance Management (PM) Pocket Notes for 2020–21 provide a structured revision guide covering management accounting foundations and progressing through core performance management themes. The content maps to the full syllabus: organisation performance systems, information systems and data analytics, specialist cost and management accounting techniques, cost-volume-profit, limiting factors, pricing, relevant costing, risk and uncertainty, budgeting, quantitative analysis, advanced variances, and performance measurement and control. It also addresses divisional performance and transfer pricing, plus performance measurement in not-for-profit organisations, supported by exam-focused guidance on interpreting figures, decision-making, time allocation, and balancing calculations with discussion.

LanguageEnglish

CategoryExam

FormatPDF

Pages130

Reading Time5 h 28 min

AccessFree to download

ACCA Performance Management (PM) Pocket Notes Performance Management (PM) British library cataloguing-in-publication data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millars Lane Wokingham Berkshire RG41 2QZ ISBN 978-1-78740-649-0 © Kaplan Financial Limited, 2020 Printed and bound in Great Britain. The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Kaplan Publishing. P.2 KAPLAN PUBLISHING Performance Management (PM) Contents Chapter 1: A revision of Management Accounting (MA) topics ..................................................... 1 Chapter 2: Information, technologies and systems for organisation performance ..........................5 Chapter 3: Information Systems and data analytics........................................................................ 9 Chapter 4: Specialist Cost and Management Accounting techniques .......................................... 15 Chapter 5: Cost volume profit analysis..........................................................................................29 Chapter 6: Planning with limiting factors ....................................................................................... 37 Chapter 7: Pricing ..........................................................................................................................45 Chapter 8: Relevant costing .......................................................................................................... 53 Chapter 9: Risk and uncertainty .................................................................................................. 59 Chapter 10: Budgeting ................................................................................................................... 67 Chapter 11: Quantitative analysis ................................................................................................... 83 Chapter 12: Advanced variances .................................................................................................... 89 Chapter 13: Performanc

Jul 17, 2026

Uploaded by Quinn