Аннотация
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. Paper F5, Performance Management, aims to develop knowledge and skills in the application of management accounting information. Students will need to have a knowledge of management accounting techniques and be able to apply their knowledge to a performance management problem. The emphasis is on practical elements and application to the real world.F5 is the middle paper in the management accounting section of the qualification structure, between F2, which concerns just techniques and P5, which thinks strategically.The key syllabus areas in F5 are: * Specialist cost and management techniques * Decision-making techniques * Budgeting * Standard costing and variances analysis * Performance measurement and control.This examiner-reviewed Study Text contains all you need to know for F5, featuring practical applications of management accounting techniques. Knowledge that you should have from your earlier studies such as basic variance analysis is clearly identified and briefly reviewed. More difficult new topics such as learning curves are clearly explained with plenty of examples and questions to help your understanding. Key terms are identified throughout to help you to learn new terminology such as short-termism and total quality management.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
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