ACCA PM Syllabus 2025 | aCOWtancy Textbook

A1Management Information Systems

A2Uses and Control of Information

A3Information systems and data analytics

B1Activity Based Costing

B2Target Costing

B3Life-cycle Costing

B4Throughput Accounting

B5Environmental Accounting

C1Relevant Cost Analysis

C2Cost Volume Profit Analysis

C3Limiting Factors

C4Pricing Decisions

C5Make-or-Buy and Other Short-Term Decisions

C6Dealing with Risk and Uncertainty in Decision Making

D1Budgetary Systems

D2Analytical Techniques in Budgeting and Forecasting

Basic Variance Analysis

D3Standard costing

D4Material mix and yield variances

D5Sales mix and quantity variances

D6Planning and operational variances

D7Performance analysis

E1Performance Analysis in Private Sector, Public Sector & Not-For-Profit Organisations

E2Divisional Performance and Transfer Pricing

E3Specific Performance Analysis Issues In Not-For-Profit Organisations And The Public Sector

A1
Management Information Systems

A2
Uses and Control of Information

A3
Information systems and data analytics

B1
Activity Based Costing

B2
Target Costing

B3
Life-cycle Costing

B4
Throughput Accounting

B5
Environmental Accounting

C1
Relevant Cost Analysis

C2
Cost Volume Profit Analysis

C3
Limiting Factors

C4
Pricing Decisions

C5
Make-or-Buy and Other Short-Term Decisions

C6
Dealing with Risk and Uncertainty in Decision Making

D1
Budgetary Systems

D2
Analytical Techniques in Budgeting and Forecasting

D3
Standard costing

D4
Material mix and yield variances

D5
Sales mix and quantity variances

D6
Planning and operational variances

D7
Performance analysis

E1
Performance Analysis in Private Sector, Public Sector & Not-For-Profit Organisations

E2
Divisional Performance and Transfer Pricing

E3
Specific Performance Analysis Issues In Not-For-Profit Organisations And The Public Sector