Pricing
2 articlesPerformance measurement
4 articles BS Balanced scorecard How the balanced scorecard achieves sustained financial success and long-term shareholder value. ↗ PE Tackling performance evaluation questions Advice on successfully tackling performance evaluation as a regularly examined requirement. ↗ BB Building blocks of performance management Reviews the Building Block model and applies it to an exam-based scenario. ↗ DC Decentralisation and performance measurement Focuses on a classic performance question combining financial and non-financial analysis. ↗
Costing techniques
7 articles RC Relevant costs Any cost relevant to a decision - definition, types, and exam application. ↗ ABC Activity-based costing How ABC investigates what causes costs and uses that information for costing purposes. ↗ TC Target costing and lifecycle costing Explanation of target and lifecycle costing with examples of when to use each technique. ↗ TP Transfer pricing Why transfer pricing matters, general principles, and approach to exam questions. ↗ EMA Environmental management accounting Issues businesses face in managing environmental costs and methods for accounting for them. ↗ TA1 Throughput accounting - Part 1 Basic principles of the theory of constraints and throughput accounting. ↗ TA2 Throughput accounting - Part 2 The five focusing steps of the theory of constraints with practical examples. ↗
Budgeting
6 articles 1 All about budgeting - Part 1 Flexible, activity-based, rolling, zero-based, and beyond budgeting approaches. ↗ 2 All about budgeting - Part 2 Continuation of budgeting approaches with worked examples. ↗ 3 All about budgeting - Part 3 Further coverage of budgeting methods and exam technique. ↗ 4 All about budgeting - Part 4 Advanced budgeting topics including beyond budgeting and rolling forecasts. ↗ 5 All about budgeting - Part 5 Final part covering the practical application of budgeting in organisations. ↗ IZ Incremental vs ZBB in the public sector Critical evaluation of incremental budgeting vs zero-based budgeting approaches. ↗
Decision-making techniques
3 articles CVP Cost-volume-profit analysis How CVP analysis helps a business find its break-even point and model profitability. ↗ LP Linear programming A simple worked example illustrating the linear programming decision-making technique. ↗ DT Decision trees Step-by-step approach to decision trees with a simple example to guide you through. ↗
Big data & information systems
3 articles BD1 Big data 1: What is big data? Introduction to big data as part of the Performance Management syllabus. ↗ BD2 Big data 2: How companies use big data Real-life examples of big data use for performance management and measurement. ↗ IS Information systems A topic needed for all sections of the PM exam and regularly overlooked by students. ↗
Risk & uncertainty
2 articles©
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