Performance Management builds on the knowledge gained in F2 and seeks to examine the understanding of how to manage the performance of a business. It also prepares for more specialist capabilities which are covered in P5. It begins by introducing more specialised management accounting topics, and then considers decision making. It also explores different budgeting techniques. Standard costing and variances are then built on. It concludes with performance management measurement and control.
a. Explain, apply, and evaluate cost accounting techniques
b. Select and appropriately apply decision-making techniques to evaluate business choices and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks
c. Apply budgeting techniques and evaluate alternative methods of budgeting, planning and control
d. Use standard costing systems to measure and control business performance and to identify remedial action
e. Assess the performance of a business from both a financial and non-financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.
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ACCA Paper F5: Performance Management——STUDY TEXT，PRACTICE ￡REVISION KIT，BPP Learning Media,中国图书进出口（集团）总公司，2019
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