PM Textbook Syllabus
SearchSyllabus A
Management Information Systems and Data Analytics
A1Management Information Systems
Information Systems Role
Intranets, Wireless & Network Technologies
Principal Controls
Security of Highly Confidential Information
Types of Information Systems
Main Characteristics
DSS and CRM
A2Uses and Control of Information
Internal and External Sources
Control Purposes
Data Visualisation - Importance
Data Visualisation techniques
4:36
A3Information systems and data analytics
Big Data - The 5 V's
Big Data Pyramid
2:32
Data Mining, Algorithms and Machine Learning
2:15
Predictive Analytics & Risks
2:28
Benefits and Challenges
Syllabus B
Specialist Cost And Management Accounting Techniques
B1Activity Based Costing
Introduction to ABC
Identifying Cost Drivers
Calculating costs per driver and per unit
Comparing ABC and Traditional Methods of Overhead Absorption
B2Target Costing
Deriving a Target Cost
Target Costing in Service Industries
Closing a Target Cost Gap
B3Life-cycle Costing
Identifying the Costs at different stages of the Life Cycle
Benefits of Life Cycle Costing
B4Throughput Accounting
Calculating and Interpreting a TPAR
Improving a TPAR
Throughput Accounting in Multi-Product situations
B5Environmental Accounting
Accounting for Environmental and Sustainability Factors
<IR> Framework
Sustainability Strategy Perspectives
Role of Accountants in Developing Sustainable Practices
Management of Environmental Costs
Accounting for Environmental Costs
How Do Organisations Control Environmental Costs?
Syllabus C
Decision-making Techniques
C1Relevant Cost Analysis
Concept of Relevant Costing
Relevant cost of Materials
Relevant cost of Labour
C2Cost Volume Profit Analysis
CVP Analysis
Break-Even Point and Margin of Safety
Single and Multi-Product Situations: Contribution to Sales Ratio
Single and Multi-Product Situations: Target Profit or Revenue
Break-Even Charts and Profit Volume
Limitations of CVP Analysis for Planning and Decision Making
C3Limiting Factors
Identifying Limiting Factors in a Scarce Resource Situation
Determining the Optimal Production Plan re a single limiting factor
Formulating and Solving Multiple Scarce Resource Problems
Shadow Prices (Dual Prices)
Slack and its Implications for Decision-Making and Performance Management
C4Pricing Decisions
Factors Influencing Pricing
Price Elasticity of Demand
The Straight Line Demand Equation
The Optimum Selling Price and Quantity
Evaluating a Decision to increase Production and Sales
Different Price Strategies
C5Make-or-Buy and Other Short-Term Decisions
Outsourcing
Make or Buy Decisions
Close or Continue
C6Dealing with Risk and Uncertainty in Decision Making
Research Techniques to Reduce Uncertainty
The Use of Simulation, Expected Values and Sensitivity
Applying Expected Values and Sensitivity to Decision-Making Problems
Maximax, Maximin and Minimax Regret
Decision Trees
The Value of Perfect and Imperfect Information
Syllabus D
Budgeting And Control
D1Budgetary Systems
Budgetary Systems
Types of Budgetary Systems
Fixed and Variable Cost elements
Flexed Budgets
Information Used in Budget Systems
Negotiation of Targets
Setting the Difficulty Level for a Budget
Changing a Budgetary System
Dealing with Uncertainty in the Environment
Application of Sustainability and Ethical Budgeting
D2Analytical Techniques in Budgeting and Forecasting
Time series - Components
Moving averages
Budget forecasts
Time Series Analysis
Regression Analysis
Linear Regression Analysis
Learning effect and Learning Curve
Reservations with Learning Curve
Basic Variance Analysis
Sales price and volume variance
Labour total, rate and efficiency variance
Variable overhead total, expenditure and efficiency variance
Fixed overhead total, expenditure, volume, capacity and efficiency variance
Investigating variances
D3Standard costing
Standard Costs
Methods used to derive Standard costs
Flexing Budgets
Principle of Controllability
D4Material mix and yield variances
Material Mix and Yield Variances
Changing Material Mix
Controlling Production Processes
Materials total, price and usage variances
Syllabus E
Performance Measurement And Control
E1Performance Analysis in Private Sector, Public Sector & Not-For-Profit Organisations
Financial Performance Indicators
Non-Financial Performance Indicators
Interpret NFPIs
Short-Termism and Financial Manipulation
Short-term Financial Gain vs Long-term Sustainability
Balanced Score card and Building Block
Sustainability
E3Specific Performance Analysis Issues In Not-For-Profit Organisations And The Public Sector
Problems of having non-quantifiable objectives
Multiple Objectives
Performance Measurement in NFP
Value for Money (VFM)