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.
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