## Overview

Our free ACCA PM Decision-Making Techniques notes cover everything you need to know for this module. From relevant costing and short-term decisions to CVP and linear programming, and pricing decisions, 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. Relevant costing and short-term decisions

- [Relevant vs irrelevant, sunk, committed, and opportunity costs](./acca-pm-relevant-costing-and-short-term-decisions-relevant-vs-irrelevant-sunk-committed-and-opportunity-costs)
- [Make-or-buy, outsourcing, and shutdown decisions](./acca-pm-relevant-costing-and-short-term-decisions-make-or-buy-outsourcing-and-shutdown-decisions)
- [Limiting factor analysis and contribution ranking](./acca-pm-relevant-costing-and-short-term-decisions-limiting-factor-analysis-and-contribution-ranking)

## 2. CVP and linear programming

- [Break-even, margin of safety, and target profit](./acca-pm-cvp-and-linear-programming-break-even-margin-of-safety-and-target-profit)
- [Sales mix, multi-product CVP, and contribution per scarce resource](./acca-pm-cvp-and-linear-programming-sales-mix-multi-product-cvp-and-contribution-per-scarce-resource)
- [Linear programming formulation and graphical solution](./acca-pm-cvp-and-linear-programming-linear-programming-formulation-and-graphical-solution)

## 3. Pricing decisions

- [Demand, elasticity, and price–volume relationships](./acca-pm-pricing-decisions-demand-elasticity-and-price-volume-relationships)
- [Cost-plus, marginal, and target pricing approaches](./acca-pm-pricing-decisions-cost-plus-marginal-and-target-pricing-approaches)
- [Strategic pricing and price discrimination](./acca-pm-pricing-decisions-strategic-pricing-and-price-discrimination)


Free ACCA PM Decision-Making Techniques Study Guide