Module
Performance Management
Performance Management
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- 01Information systems turn events into decisions
- 02Buy the benefit, not the fashionable system
- 03Connected does not mean uncontrolled
- 04Different managers need different information
- 05Control begins with the right source
- 06Reliable reports have a control trail
- 07Confidential information needs layers
- 08A chart should shorten the question
- 09The five Vs explain why big data is hard
- 10Climb from data to wisdom
- 11Analytics finds patterns; management finds purpose
- 12Four analytics questions, four different answers
- 13ABC follows what causes the work
- 14From pool to product: the ABC calculation
- 15Why traditional costing cross-subsidises complexity
- 16Start with the market, then design the cost
- 17Services have no bill of materials
- 18Close the gap without deleting value
- 19A product begins costing before it exists
- 20Calculate profit across the whole life
- 21Life-cycle costing changes the conversation
- 22Throughput starts at the bottleneck
- 23The TPAR tests throughput per scarce minute
- 24Improve the ratio by changing the system
- 25Rank products by the minute that cannot be replaced
- 26Environmental cost hides in ordinary accounts
- 27Four techniques make environmental flows visible
- 28Sustainability does not fit one ledger line
- 29The management accountant connects promise to process
- 30Relevant cost looks forward and changes
- 31Material already held has three possible values
- 32Pay does not always mean labour is relevant
- 33Opportunity cost prices the best rejected option
- 34CVP turns cost behaviour into a planning map
- 35One ratio links every sales euro to contribution
- 36Target profit sits above the break-even line
- 37Two charts tell the same story differently
- 38CVP is useful because it is simplified
- 39Find the resource that actually limits output
- 40Make or buy can release the bottleneck
- 41Linear programming maps two scarce resources
- 42The intersection solves the competing constraints
- 43A shadow price values one more unit of constraint
- 44Slack is unused capacity with no current scarcity value
- 45Price sits between value, cost and strategy
- 46Elasticity predicts the demand response
- 47Build the demand and cost equations
- 48Profit peaks where marginal revenue meets marginal cost
- 49More sales matter only if the increment pays
- 50Pricing strategies signal more than a number
- 51Markup and margin are not twins
- 52Make or buy is a boundary decision
- 53Outsourcing changes control as well as cost
- 54Shutdown and one-off orders use contribution logic
- 55Process further only for extra value
- 56Research can reduce uncertainty before money is committed
- 57Expected value is a long-run weighted average
- 58Sensitivity asks how far an estimate can be wrong
- 59Decision criteria reveal the manager's attitude
- 60A decision tree makes sequence visible
- 61Information has value only when it changes action
- 62A budget translates strategy into responsibility
- 63Who sets the budget changes who owns it
- 64Choose the budget type that fits the question
- 65Rolling plans and feed-forward control look ahead
- 66Zero-based budgeting asks whether the activity should exist
- 67Activity-based budgeting plans causes before resources
- 68Flex the benchmark before judging the manager
- 69Prepare incremental and rolling budgets transparently
- 70Beyond budgeting replaces the annual cage
- 71A target can stretch, slacken or break behaviour
- 72Change the budget system without losing trust
- 73High-low separates a mixed cost quickly
- 74Correlation measures association, not explanation
- 75Regression writes the best-fit relationship
- 76Time series separates signal from season
- 77The learning rate hides inside doubled output
- 78Learning improves forecasts until it reaches the floor
- 79A standard is a benchmark with a purpose
- 80Flex first; judge only what can be controlled
- 81Mix variance asks what recipe was used
- 82Yield variance asks what output the mix produced
- 83Usage splits into mix and yield, but control stays whole
- 84Sales mix variance prices the composition change
- 85Quantity variance measures the size of the basket
- 86Revise the budget only for valid planning change
- 87Split material variance into market and execution
- 88Labour planning variance can include learning
- 89Sales planning splits the market from the share won
- 90Variance analysis begins after the arithmetic
- 91Use variance to change the next result
- 92Measures change behaviour before they change profit
- 93JIT and TQM expose dysfunctional variances
- 94Profitability needs both margin and investment views
- 95Liquidity is timing, not merely a ratio
- 96Efficiency and gearing reveal speed and risk
- 97Non-financial measures often arrive before profit
- 98Short-termism spends tomorrow's capability
- 99Performance is judged inside a changing environment
- 100The Balanced Scorecard tells a causal strategy story
- 101Fitzgerald and Moon build standards around service
- 102Transfer pricing must balance four objectives
- 103The correct range depends on spare capacity
- 104A transfer price can make the right decision look wrong
- 105Multinational transfer pricing adds tax and regulation
- 106ROI and RI can lead managers in different directions
- 107Mission organisations face objectives that refuse one number
- 108Measure inputs, outputs and outcomes separately
- 109Value for money requires all three Es
- 110A fair public scorecard explains the hard cases
- 111Find the data before you calculate
- 112Build the spreadsheet as an auditable model
- 113Navigate the exam as a three-hour control system
- 114Present the conclusion a manager can use
- 115Congratulations on completing the module