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  • Format: ePub

This ACCA Performance Management (PM) textbook prepares students to become strategic partners in modern organizations by mastering the use of financial and non-financial data for decision-making and performance management.
The book covers four main sections aligned with the ACCA PM syllabus:
Section A: Information Systems and Data Analytics - Examines how Management Information Systems process data, the role of Big Data and analytics in business insight, and specialist cost accounting techniques essential for accurate costing and performance management.
Section B: Decision-Making -
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Produktbeschreibung
This ACCA Performance Management (PM) textbook prepares students to become strategic partners in modern organizations by mastering the use of financial and non-financial data for decision-making and performance management.

The book covers four main sections aligned with the ACCA PM syllabus:

Section A: Information Systems and Data Analytics - Examines how Management Information Systems process data, the role of Big Data and analytics in business insight, and specialist cost accounting techniques essential for accurate costing and performance management.

Section B: Decision-Making - Focuses on short-term managerial decisions using tools like Cost-Volume-Profit analysis, limiting factor decisions, relevant costing for contracts, and pricing strategies under conditions of risk and resource constraints.

Section C: Planning and Control - Covers budgeting systems, forecasting techniques, standard costing, and variance analysis to enable effective monitoring and operational control of organizational performance.

Section D: Performance Measurement and Control - Addresses organizational and divisional performance assessment using financial and non-financial metrics, transfer pricing challenges, and performance management in Not-for-Profit and Public Sector organizations.

The book aims to bridge theory and practical application, providing clear explanations, examples, and exam-focused techniques to support both ACCA exam success and future careers in strategic finance.


Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, CY, CZ, D, DK, EW, E, FIN, F, GR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

Autorenporträt
CA. Nirmal Shrestha is a highly accomplished Nepali professional who uniquely combines the roles of a Chartered Accountant (CA), an educator, and a scholar. His expertise is built upon a Master in Business Studies (MBS) from Tribhuwan University and the rigorous CA designation, providing both academic depth and professional rigor.

With 14 years in the banking sector, he possesses invaluable practical experience in Financial Management, Financial Reporting, Auditing, and navigating complex regulatory compliance. This real-world perspective heavily enriches his concurrent, 14-year career as a dedicated educator.

He mentors professional accounting students in critical subjects, including Management Accounting & Performance Management, Financial Management, Financial Reporting, and Strategy. Beyond the classroom, he acts as a specialized trainer in Financial Statement Analysis, Auditing, and Taxation for professionals and organizations.

CA. Shrestha is also a recognized scholar, contributing numerous articles on his core subjects in journals with having International Standard Serial Number. He is also a contributor of "A Concise Translation of Income Tax Directive 2066 (Updated 2077). His career is defined by this rare and influential triad: viewing financial disciplines through the interconnected lenses of a qualified practitioner, a passionate educator, and a curious scholar, making him a significant resource in Nepal's financial landscape.