ACCA学习资料-PM技术文章下载地址

在ACCA考试科目中，PM绩效管理是相对来说难度较高的一门，每年考试通过率仅有40%左右（如下图），也就是说大部分的PM考生都不能一次就备考。至主要的原因不是我们刷题不够，知识不够，而是我们没有完完全全地掌握哪些是PM考试的重难点，哪些问题我们应该避免。

Relevant costs

This article looks at relevant costs, which can be defined as any cost relevant to a decision. 

Management information systems

Information systems (IS) is a topic you need to be ready for in all sections of the Performance Management exam. The examiner reports state that students regularly overlook this area of the syllabus, so make sure you cover it during your studies.

Tackling performance evaluation questions

Performance evaluation is a regularly examined requirement in the Performance Management exam, and is a topic that students tend to misunderstand and struggle with. This article provides advice on successfully tackling this type of question, working through an approach for planning and answering this requirement, looking mistakes and tips on how to avoid them.

Building blocks of performance management

Performance management – the processes that meet their objectives – is core to the Performance Management syllabus, and understanding modern performance measurement systems is an important area within this topic. This article reviews the importance of the modern approach to performance measurement, discusses the Building Block model, and applies this model to an exam-based scenario.

Decentralisation and the need for performance measurement

This article focuses on a classic performance measurement question, which involves of financial and non-financial analysis.

Transfer pricing

The purpose of this article is to strip transfer pricing back to the basics and consider, first, why transfer pricing is important; secondly, the general principles that should be applied when setting a transfer price; and thirdly, an approach to tackle exam questions in this area, specifically the question from June 2014’s exam.

Activity-based costing

ABC undoubtedly requires to spend time and effort investigating more fully what causes it to incur costs, and then to use that detailed information for costing purposes. 

Target costing and lifecycle costing

An explanation of target costing and lifecycle costing, with examples as to how and when you would use these costing techniques. 

Throughput accounting and the theory of constraints – part 1

In the first of two articles, we look at the basic principles of the theory of constraints and throughput accounting.

Throughput accounting and the theory of constraints – part 2

A follow-up to the first part of this article featuring a discussion on the five focusing steps of the theory of constraints, with examples of how these steps might be applied in practice or in the exam. 

Environmental management accounting

Also available as a podcast on iTunes

Environmental management accounting is part of the Performance Management syllabus and requires students to describe the issues businesses face in managing environmental costs, and the different methods they may use to account for these. 

Cost-volume-profit analysis

Cost-volume-profit analysis allows a business to find its break-even point.

Linear programming 

A simple example to illustrate the decision-making technique of linear programming.

The risks of uncertainty

Decisions, decisions – risk, probability and potential unravelled.

Decision trees

The addition of decision trees to the Performance Management syllabus is a relatively recent one. This article provides a step-by-step approach to decision trees, using a simple example to guide you through.

All about budgeting - part 1, part 2, part 3, part 4, part 5 This series of articles covers the budgeting approaches flexible budgeting, activity-based budgeting, rolling budgeting, zero-based budgeting, and beyond budgeting.

Comparing budgeting techniques (incremental v ZBB) in the public sector 

Also available as a podcast on iTunes

This article critically evaluates the two main methods for preparing budgets - the incremental approach and the zero-based approach.

The learning rate and learning effect

The purpose of this article is to summarise the history of the learning curve effect and help candidates understand why it is important, as well as looking at what past learning curve questions have required of candidates and to clarify how future questions may go beyond this.

Materials mix and yield variances

This article explains the theory behind mix and yield variances, and provides examples of how to use them in an exam.

 – part 1

The first part of the article broadly describes the generic characteristics of

– part 2

The second part of the article takes a specific and deeper look at charities, which are one of the more important types of