Technical articles for PM F5 ACCA. Latest

Sep 29, 2022by Eduyush Team

If you're an ACCA Performance Management (PM) student, you'll want to bookmark this index of our technical articles.

The syllabus is a great way to start your studies, but what if you want more? This blog contains articles that will help broaden and enhance the material learned and help you pass the PM exams in one go.

Split up into separate sections based on curriculum or academic topic of interest, these Technical articles for PM offer insight into different aspects from various perspectives, providing a much richer learning experience than simply reading about theory all day!

Technical articles for PM F5

Information, technologies and systems for organisational performance (A)

Big data 1: What is big data?

Big data 2: How companies use big data

Big data is one of the most powerful tools in today's arsenal for success. The ability to process and analyse volumes amounts of information at lightning speed has given rise to not only personal insights but also organisational ones, with major companies able to use this technology as a means of measuring their performance on various levels: revenue generated by sales teams; customer satisfaction scores across different product categories or regions within which they operate.

Information systems

Information Systems is a topic you must be ready for in all sections of the Performance Management exam. The instructor reports state that students regularly overlook this area, so ensure your studies include it!

Specialist cost and management accounting techniques (B)

Activity-based costing

ABC inevitably requires an organisation to spend time and effort investigating more fully what causes it and all other cost centres within the company. This detailed information must then be used for costing purposes so that financial decisions may properly reflect any consequences or implications of those factors on profitability.

Target costing and lifecycle costing

Target costing works in much simpler terms: it determines how many hours worth of work needs to go into getting one client from start to finish based on what type/size job they hire (with larger jobs requiring more time). Lifecycle costing takes this idea further by tracking everything needed throughout all steps along our customer journey - including pre-, during-, post sale AND even after-sales service options.

Throughput accounting and the theory of constraints – part 1

Throughput accounting and the theory of constraints – part 2

In this article, we will be discussing the theory of constraints and its application in practice. The first part dealt with general principles that apply to any industry or business situation; now, it's time for some real-life examples!

Environmental management accounting

Businesses are faced with the challenge of managing their environmental costs. There's a variety in how they account for these, which has been covered within this course so far, and you should know what is possible when it comes to recording your company's performance on an email by looking at them from different angles before deciding who will help out most with any future projects related to it!

Decision-making techniques

Pricing 1: Theoretical aspects

Pricing 2: Practical aspects

Relevant costs

Cost-volume-profit analysis

Linear programming 

The linear programming technique is a great way to make decisions when multiple factors need consideration. 

The risks of uncertainty

The consequences of a decision are not always clear-cut. There's the risk that you'll end up with an outcome neither desirable nor realistic to start from, but there is also potential for something much better if things go wrong!

Decision trees

Decision trees are a relatively new addition to the Performance Management syllabus. This article provides an approachable and visual guide for understanding decision-making with these tools, using just one simple example that you can hopefully apply in your work environment!

Budgeting and control (D)

Time series and moving averages

Time Series Analysis is the study of past, present and future events about each other over time. This article will explore what it means for our understanding if there are any underlying trends or seasonal variations within these data sets!

Regression and correlation

The 'line of best fit method and regression analysis are used to analyse relationships between variables. The strength of these relations may then depend on how well they match up with what we expect based on our knowledge about other factors, like correlation measurements, for example!

Comparing budgeting techniques (incremental v ZBB) in the public sector 

Which budgeting method should you use? The whole approach starts with the current state of your finances. It adds to it until a deficit or surplus is reached. Or there's zero-based budgeting - figuring out how much money we have available at any given time without looking back into past years' transactions first!

The learning rate and learning effect

To summarise the history of this effect and help candidates understand why it's essential, we'll look at what past learning curve questions have required from them. We may also clarify how future exam content could go beyond these requirements with a few insights into designing assessments that are more engaging for learners!

Materials mix and yield variances

This article explains the theory behind mix and yield variances, which can be used to account for different yields in an exam. It offers examples of how these theories might apply during testing sessions on subjects like chemistry or physics!

Performance measurement and control (E)

Balanced scorecard

The ultimate objective for any profit-seeking company is to sustain its financial success and maintain long-term shareholder value. The balanced scorecard suggests how this might be achieved.

Building blocks of performance management

Understanding how performance management systems work is essential to succeeding on an exam. This article will help you better understand the Building Block model and apply it in your situation, whether by understanding modern approaches or by taking advantage of online resources for assistance with test preparation.

The content above provides insight into what's required when studying Performance Management topics such as  Modern Approaches; Understanding The Brain Drain Problem, And Solutions.

Decentralisation and the need for performance measurement

This article aims to provide you with an understanding of how financial and non-financial factors can be used in performance measurement.

Transfer pricing

We all know that transfer pricing is essential for multinational companies, but what does it mean? This article will explore the basics behind this complex process.

Conclusion paragraph: 

The index of technical articles we have compiled is an excellent resource for ACCA Performance Management (PM) students. Our blog posts are divided into separate sections based on the curriculum or academic topic of interest, providing a much richer learning experience than simply reading about theory all day! Visit to learn more about BPP Training and BPP books.

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