• 1

  A | Information, technologies and systems for organizational performance

  • 1. Managing information
  • a) Explain the nature and purpose of financial management.[1]
  • b) Explain the relationship between financial management and financial and management accounting.[1]
  • 2. Sources of information
  • 3. Information systems and data analytics
• 2

  B | Specialist cost and management accounting techniques

  • 1. Activity-based costing
  • 2. Target costing
  • 3. Life-cycle costing
  • 4. Throughput accounting
  • 5. Environmental accounting
• 3

  C | Decision-Making Techniques

  • 1. Relevant cost analysis
  • 2. Cost volume profit analysis (CVP)
  • 3. Limiting factors
  • 4. Pricing decisions
  • 5. Make or Buy and other short-term decisions
  • 6. Dealing with risk and uncertainty in decision-making
• 4

  D | Budgeting and Control

  • 1. Budgetary systems and types of budget
  • 2. Quantitative techniques
  • 3. Standard costing
  • 4. Material mix and yield variances
  • 5. Sales mix and quantity variance
  • 6. Planning and operational variances
  • 7. Performance analysis
• 5

  E | Performance Measurement and Control

  • 1. Performance analysis in private sector organisations
  • 2. Divisional performance and transfer pricing
  • 3. Performance analysis in not-for-profit organisations and the public sector
  • 4. External considerations and the impact on performance
• 6

  F | Employability and Technology Skills

  • 1. Use computer technology to efficiently access and manipulate relevant information
  • 2. Work on relevant response options using available functions and technology as would be required in the workplace
  • 3. Navigate windows and computer screens to create and amend responses to exam requirements using the appropriate tools
  • 4. Present data and information effectively using the appropriate tools

This product has no pricing plans and so is not available for purchase

Full ACCA