Overview
Our free ACCA MA Performance Measurement and Control notes cover everything you need to know for this module. From performance measurement frameworks, financial and non-financial measures, divisional performance and investment measures, to monitoring performance and reporting, 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 MA. Think something could be better? Give us a shout on our contact page, and we'll take a look.
We've created detailed study guides for all ACCA MA topics. Check out our other free notes below:
- Nature, source, and purpose of management information
- Data analysis and statistical techniques
- Cost accounting techniques
- Budgeting
- Standard costing and variance analysis
- Performance measurement and control
1. Performance measurement frameworks
- Mission, objectives, and alignment
- Balanced Scorecard perspectives and limitations
- Critical success factors and KPIs
2. Financial and non-financial measures
- Profitability, liquidity, efficiency, and gearing ratios
- Economy, efficiency, effectiveness; service-sector metrics
- Resource utilisation in services and manufacturing
3. Divisional performance and investment measures
- Return on investment (ROI) and residual income (RI)
- Advantages, limitations, and behavioural effects
- Public sector and non-profit performance considerations