## Overview

Our free ACCA APM Variance Analysis and Performance Improvement notes cover everything you need to know for this module. From advanced operating to continuous improvement and quality 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)
- [Strategic costing and pricing decisions](./acca-apm-strategic-costing-and-pricing-decisions)
- [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. Advanced operating and planning variances

- [Planning vs operational price and usage](acca-apm-advanced-operating-and-planning-variances-planning-vs-operational-price-and-usage.md)
- [Mix and yield material and labour](acca-apm-advanced-operating-and-planning-variances-mix-and-yield-material-and-labour.md)
- [Market size and market share sales variances](acca-apm-advanced-operating-and-planning-variances-market-size-and-market-share-sales-variances.md)

## 2. Throughput and constraint management

- [Throughput accounting ratio and product ranking](acca-apm-throughput-and-constraint-management-throughput-accounting-ratio-and-product-ranking.md)
- [Bottleneck identification and exploitation](acca-apm-throughput-and-constraint-management-bottleneck-identification-and-exploitation.md)
- [Drum buffer rope concepts and performance](acca-apm-throughput-and-constraint-management-drum-buffer-rope-concepts-and-performance.md)

## 3. Continuous improvement and quality costs

- [TQM kaizen and benchmarking](acca-apm-continuous-improvement-and-quality-costs-tqm-kaizen-and-benchmarking.md)
- [Prevention appraisal internal and external failure](acca-apm-continuous-improvement-and-quality-costs-prevention-appraisal-internal-and-external-failure.md)
- [Lean metrics cycle time and waste reduction](acca-apm-continuous-improvement-and-quality-costs-lean-metrics-cycle-time-and-waste-reduction.md)

Free ACCA APM Variance Analysis and Performance Improvement Study Guide