Showing results 145 - 160 of 2358 for performance objectives

Business failure

Business failure

Not-for-profit organisations - part 2 Charities

Not-for-profit organisations - part 2 Charities

PER: beware the myths

While you await your exam results, why not take time to reflect on your practical experience requirement (PER) achievements so far? Before you do, ...

Activity-based costing

Ken Garrett demystifies the measurement and calculation of Activity-based costing

The learning rate and learning effect

The purpose of this article is to summarise the history of the learning curve effect and help candidates understand why it is important, as well as...

The risks of uncertainty - part 1

The risks of uncertainty - part 1

Materials mix and yield variances

This article provides tips to help alleviate students' fear of variance analysis in the Paper F5 exams.

The risks of uncertainty - part 2

In this second article on the risks of uncertainty, we build upon the basics of risk and uncertainty addressed in the first article published in ...

Comparing budgeting techniques (Incremental v ZBB)

Comparing budgeting techniques
(Incremental v ZBB)

Cost-volume-profit analysis

Cost-Volume-Profit analysis looks primarily at the effeccts of differing levels of accitivity on the financial results of a business. Paper F5 ...

Complex business structures

Businesses increasingly rely on relationships with external partners to perform critical business processes. Relationships such as outsourcing and ...

Throughput accounting and the theory of constraints

A member of the Paper F5 examining team shares her latest read and how it changed her views on throughput accounting and the theory of constraints.

Transfer pricing

Transfer pricing and working through an example exam question

Environmental management accounting

This article provides an introduction to environmental management accounting, a new addition to the Paper F5 syllabus

Using the examiner's reports

Using the examiner's reports

Decision trees

The addition of decision trees to the Paper F5 syllabus is a relatively recent one. This article provides a step-by-step approach to decision ...