Author Description

ACCA Performance Management: Reference Book is a comprehensive guide that covers various topics related to performance management. This book serves as a valuable resource for ACCA students preparing for the Performance Management exam. Exam: September 2023 to June 2024 It begins with an introduction to Management Information Systems (MIS) and Data Analytics, highlighting their uses and control of information. The book then delves into the concept of Big Data and Data Analytics, explaining how they can be utilized for performance measurement and analysis. It also explores specialist cost and management accounting techniques such as activity-based costing, target costing, life-cycle costing, and throughput accounting. The book further discusses relevant cost analysis, cost volume profit analysis, limiting factors, pricing decisions, make-or-buy decisions, and dealing with risk and uncertainty in decision-making. Budgeting and control techniques, including budgetary systems, analytical techniques, standard costing, and various variances, are also covered. The book concludes with a section on performance measurement and control in different sectors, including the private sector, public sector, and not-for-profit organizations. It also touches upon divisional performance, transfer pricing, and specific performance analysis issues in not-for-profit organizations and the public sector. The book emphasizes the importance of employability and technology skills in today's business environment.