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Published by ACCA UK

PM - Performance Management technical articles.

Official technical articles published by ACCA UK, curated by VLS and grouped by AAA syllabus area — covering exam technique, ethics, risk, audit procedures, reporting, governance and current issues.

Published by ACCA UK18 Articles8 Topics
Filter by topic24 articles

Pricing

2 articles
Pricing 1: Theoretical aspects

Deals with the theoretical aspects of pricing strategy and price elasticity.

Pricing 2: Practical aspects

Practical pricing approaches including market-based and cost-plus pricing.

Performance measurement

4 articles
BSBalanced scorecard

How the balanced scorecard achieves sustained financial success and long-term shareholder value.

PETackling performance evaluation questions

Advice on successfully tackling performance evaluation as a regularly examined requirement.

BBBuilding blocks of performance management

Reviews the Building Block model and applies it to an exam-based scenario.

DCDecentralisation and performance measurement

Focuses on a classic performance question.

Costing techniques

5 articles
RCRelevant costs

Any cost relevant to a decision - definition, types, and exam application.

ABCActivity-based costing

How ABC investigates what causes costs and uses that information for costing purposes.

TCTarget costing and lifecycle costing

Explanation of target and lifecycle costing with examples of when to use each technique.

TPTransfer pricing

Why transfer pricing matters, general principles, and approach to exam questions.

EMAEnvironmental management accounting

Budgeting

5 articles
All about budgeting - Part 1

Flexible, activity-based, rolling, zero-based, and beyond budgeting approaches.

All about budgeting - Part 2

Continuation of budgeting approaches with worked examples.

All about budgeting - Part 3

Further coverage of budgeting methods and exam technique.

All about budgeting - Part 4

Advanced budgeting topics including beyond budgeting and rolling forecasts.

All about budgeting - Part 5

Final part covering the practical application.

Decision-making techniques

3 articles
CVPCost-volume-profit analysis

How CVP analysis helps a business find its break-even point and model profitability.

LPLinear programming

A simple worked example illustrating the linear programming decision-making technique.

DTDecision trees

Step-by-step approach to decision trees with a simple example to guide you through.

Big data & information systems

3 articles
BD1Big data 1: What is big data?

Introduction to big data as part of the Performance Management syllabus.

BD2Big data 2: How companies use big data

Real-life examples of big data use for performance management and measurement.

ISInformation systems

A topic needed for all sections of the PM exam and regularly overlooked by students.

Risk & uncertainty

2 articles
RUThe risks of uncertainty

Risk, probability and potential outcomes - decision-making under uncertainty.

LEThe learning rate and learning effect

History of the learning curve effect and how future exam questions may test it.

What students say about their experience with Vertex

Preparing for Performance Management?

Turn reading into exam marks with the PM course.

Pair these articles with our full Performance Management Complete Learning Pack — video lessons, weekly live classes, tutor support and a final mock with examiner-style feedback.