Perfomance management

A.  Information, technologies and systems for organizational performance

1.       Managing information

2.       Sources of information

3.       Information systems and data analytics

B.   Specialist cost and management accounting techniques

1.       Activity-based costing

2.       Target costing

3.       Life-cycle costing

4.       Throughput accounting

5.       Environmental accounting

1.       C   Decision-making techniques

1.       Relevant cost analysis

2.       Cost volume analysis

3.       Limiting factors

4.       Pricing decisions

5.       Make-or-buy and other short-term decisions

6.       Dealing with risk and uncertainty indecision-making

D.   Budgeting and control

1.       Budgetary systems and types of budget

2.       Quantitative analysis in budgeting

3.       Standard costing

4.       Material mix and yield variances

5.       Sales mix and quantity variances

6.       Planning and operational variances

7.       Performance analysis

E.   Performance measurement and control

1.       Performance analysis in private sector organisations

2.       Divisional performance and transfer pricing

3.       Performance analysis in not-for-profit organisations and the public sector

4.       External considerations and behavioral aspects