Performance Management



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Course Outline

Information, technologies and systems for organisational perform

Managing information
Sources of information
Information systems and data analytics

Decision-making Techniques

Relevant Cost Analysis
Limiting Factors
Cost Volume Profit Analysis
Pricing Decisions
Make-or-Buy and Other Short-Term Decisions
Dealing with Risk and Uncertainty in Decision Making

Specialist Cost And Management Accounting Techniques

Activity Based Costing
Target Costing
Life-cycle Costing
Throughput Accounting
Environmental Accounting

Budgeting And Control

Budgetary Systems
Quantitative analysis in budgeting
Basic Variance Analysis
Standard costing
Material mix and yield variances
Sales mix and quantity variances
Planning and operational variances
Performance analysis

Performance Measurement And Control

The Scope of Performance Measurement
Divisional Performance and Transfer Pricing
Not for Profit Organisations & Public Sector
External Considerations & Behavioural Aspects

*All Exams Questions are included.

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