## Overview

Our free ACCA PM Cost and Management Accounting Foundations notes cover everything you need to know for this module. From cost classification and behaviour to costing systems, 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 PM. 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 PM topics. Check out our other free notes below:

- [Cost and management accounting foundations](./acca-pm-cost-and-management-accounting-foundations)
- [Decision-making techniques](./acca-pm-decision-making-techniques)
- [Risk and uncertainty in decision-making](./acca-pm-risk-and-uncertainty-in-decision-making)
- [Budgeting and forecasting](./acca-pm-budgeting-and-forecasting)
- [Standard costing and variance analysis](./acca-pm-standard-costing-and-variance-analysis)
- [Performance measurement and control](./acca-pm-performance-measurement-and-control)
- [Cost planning and continuous improvement](./acca-pm-cost-planning-and-continuous-improvement)
- [Information systems, data, and ethics in PM](./acca-pm-information-systems-data-and-ethics-in-pm)

## 1. Cost classification and behaviour

- [Direct vs indirect and product vs period costs](./acca-pm-cost-classification-and-behaviour-direct-vs-indirect-and-product-vs-period-costs)
- [Fixed, variable, semi-variable, and stepped costs](./acca-pm-cost-classification-and-behaviour-fixed-variable-semi-variable-and-stepped-costs)
- [High–low method and cost estimation](./acca-pm-cost-classification-and-behaviour-high-low-method-and-cost-estimation)

## 2. Costing systems

- [Absorption vs marginal costing and profit reconciliation](./acca-pm-costing-systems-absorption-vs-marginal-costing-and-profit-reconciliation)
- [Activity-based costing and activity-based management](./acca-pm-costing-systems-activity-based-costing-and-activity-based-management)
- [Throughput accounting and theory of constraints](./acca-pm-costing-systems-throughput-accounting-and-theory-of-constraints)


Free ACCA PM Cost and Management Accounting Foundations Study Guide