## Overview

Our free ACCA APM Strategic Costing and Pricing Decisions notes cover everything you need to know for this module. From activity based costing to pricing strategy and relevant costs, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA APM. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA APM topics. Check out our other free notes below:

- [Strategic performance management and control](./acca-apm-strategic-performance-management-and-control)
- [Performance measurement frameworks and KPIs](./acca-apm-performance-measurement-frameworks-and-kpis)
- [Data information and analytics for performance](./acca-apm-data-information-and-analytics-for-performance)
- [Budgeting forecasting and planning](./acca-apm-budgeting-forecasting-and-planning)
- [Variance analysis and performance improvement](./acca-apm-variance-analysis-and-performance-improvement)
- [Investment appraisal and value creation](./acca-apm-investment-appraisal-and-value-creation)
- [Divisional performance and transfer pricing](./acca-apm-divisional-performance-and-transfer-pricing)
- [Risk uncertainty and decision analysis](./acca-apm-risk-uncertainty-and-decision-analysis)
- [Performance reporting behaviour and ethics](./acca-apm-performance-reporting-behaviour-and-ethics)

## 1. Activity based costing and management

- [Cost drivers cost pools and allocation](acca-apm-activity-based-costing-and-management-cost-drivers-cost-pools-and-allocation.md)
- [Process analysis and customer profitability](acca-apm-activity-based-costing-and-management-process-analysis-and-customer-profitability.md)
- [ABM for process redesign and performance](acca-apm-activity-based-costing-and-management-abm-for-process-redesign-and-performance.md)

## 2. Target and life cycle costing

- [Value engineering and allowable cost gaps](acca-apm-target-and-life-cycle-costing-value-engineering-and-allowable-cost-gaps.md)
- [Cost commitment over product life cycle](acca-apm-target-and-life-cycle-costing-cost-commitment-over-product-life-cycle.md)
- [Sustainability and end of life costs](acca-apm-target-and-life-cycle-costing-sustainability-and-end-of-life-costs.md)

## 3. Pricing strategy and relevant costs

- [Market based and cost based pricing](acca-apm-pricing-strategy-and-relevant-costs-market-based-and-cost-based-pricing.md)
- [Price elasticity and strategic positioning](acca-apm-pricing-strategy-and-relevant-costs-price-elasticity-and-strategic-positioning.md)
- [Short run decisions and limiting factors](acca-apm-pricing-strategy-and-relevant-costs-short-run-decisions-and-limiting-factors.md)


Free ACCA APM Strategic Costing and Pricing Decisions Study Guide