Performance Management (PM) Study Text - Chapter Contents - Chapter 1 - A revision of Management Accounting (MA) topics

Oct 28, 2026

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ACCA Applied Skills Performance Management (PM) Study Text presents a structured learning roadmap through core and advanced performance management topics. It introduces the study format and learning features, including chapter learning objectives mapped to the exam syllabus, visual chapter diagrams, worked examples, and test your understanding sections with answer support. The document outlines each chapter’s progression from management accounting revisions to information systems, analytics, cost and CVP analysis, budgeting, risk and uncertainty, quantitative techniques, variances, performance measurement, and sector-specific applications.

LanguageEnglish

CategoryExam

FormatPDF

Pages9

Reading Time23 min

AccessFree to download

Contents

Chapter 1 A revision of Management Accounting (MA) topics

Chapter 2 Management information systems

Chapter 3 Information systems and data analytics

Chapter 4 Specialist cost and management accounting techniques

Chapter 5 Cost volume profit analysis

Chapter 6 Planning with limiting factors

Chapter 7 Pricing

Chapter 8 Relevant costing

Chapter 9 Risk and uncertainty

Chapter 10 Budgeting

Chapter 11 Quantitative techniques

Chapter 12 Advanced variances

Chapter 13 Performance measurement and control

Chapter 14 Divisional performance measurement and transfer pricing

Chapter 15 Performance measurement in not-for-profit organisations and the public sector

Chapter 16 Employability and technology skills

Index

ACCA Applied Skills Performance Management (PM) Study Text Contents Page Chapter 1 A revision of Management Accounting (MA) topics 1 Chapter 2 Management information systems 21 Chapter 3 Information systems and data analytics 51 Chapter 4 Specialist cost and management accounting techniques 81 Chapter 5 Cost volume profit analysis 149 Chapter 6 Planning with limiting factors 179 Chapter 7 Pricing 213 Chapter 8 Relevant costing 247 Chapter 9 Risk and uncertainty 281 Chapter 10 Budgeting 309 Chapter 11 Quantitative techniques 353 Chapter 12 Advanced variances 397 Chapter 13 Performance measurement and control 465 Chapter 14 Divisional performance measurement and transfer pricing 505 Chapter 15 Performance measurement in not-for-profit organisations and the public sector 537 Chapter 16 Employability and technology skills 547 Index I.1 KAPLAN PUBLISHING P.5 How to use the Materials These Kaplan Publishing learning materials have been carefully designed to make your learning experience as easy as possible and to give you the best chances of success in your examinations. The product range contains a number of features to help you in the study process. They include: 1 Detailed study guide and syllabus objectives 2 Description of the examination 3 Study skills and revision guidance 4 Study text 5 Question practice The sections on the study guide, the syllabus objectives, the examination and study skills should all be read before you commence your studies. They are designed to familiarise you with the nature and content of the examination and give you tips on how to best to approach your learning. The Study text comprises the main learning materials and gives guidance as to the importance of topics and where other related resources can be found. Each chapter includes 􀁸 The learning objectives contained in each chapter, which have been carefully mapped to the examining body's own syllabus learning objectives or outcomes. You should use these to check you have a clear understanding of all the topics on which you might be assessed in the examination. 􀁸 The chapter diagram provides a visual reference for the content in the chapter, giving an overview of the topics and how they link together. 􀁸 The content for each topic area commences with a brief explanation or definition to put the topic into context before covering the topic in detail. You should follow your studying of the content with a review of the illustration/s. These are worked examples which will help you to understand better how to apply the content for the topic. 􀁸 Test your understanding sections provide an opportunity to assess your understanding of the key topics by applying what you have learned to short questions. Answers can be found at the back of each chapter. 􀁸 Summary diagrams complete each chapter to show the important links between topics and the overall content of the examination. These diagrams should be used to check that you have covered and understood the core topics before moving on. 􀁸 Question practice is provided at the back of each text. P.8 KAPLAN PUBLISHING Quality and accuracy are of the utmost importance to us so if you spot an error in any of our products, please send an email [to mykaplanreporting@kaplan.com](to mykaplanreporting@kaplan.com)[ ](to mykaplanreporting@kaplan.com)[with full details](with full details), or follow the link to the feedback form in MyKaplan. Our Quality Coordinator will work with our technical team to verify the error and take action to ensure it is corrected in future editions. Icon Explanations Definition – Key definitions that you will need to learn from the core content. Test your understanding – Exercises for you to complete to ensure that you have understood the topics just learned. Illustration – Worked examples help you understand the core content better. Supplementary reading – These sections will help to provid

FAQs

What learning materials and study features are included in the ACCA PM Study Text?

The materials include a detailed study guide with syllabus objectives, descriptions of the examination, study skills and revision guidance, the study text itself, and question practice.

How does each chapter support exam preparation?

Each chapter provides learning objectives mapped to the examining body’s syllabus, a chapter diagram for visual overview, topic explanations with worked examples, and “test your understanding” sections with answers at the back of the chapter.

What topics does Chapter 1 cover in the PM syllabus?

Chapter 1 revises Management Accounting (MA) topics, including standard costing and the basics of variance analysis, and prepares candidates for more advanced variances, complex calculations, and discussion of results in the ACCA Performance Management (PM) exam.

Oct 28, 2026

Upload by Tirek