ACCA Performance Management Transistor (https://transistor.fm) https://feeds.transistor.fm/acca-performance-management Study on the go - all the key concepts explained to you via audio - from the makers of aCOWtancy.com 2024 aCOWtancy 552ac857-df11-50f1-b8c7-bd56c2cb1e02 no en Wed, 23 Jul 2025 07:37:03 -0700 Tue, 02 Dec 2025 21:04:22 -0800 http://www.acowtancy.com ACCA Performance Management http://www.acowtancy.com episodic aCOWtancy Study on the go - all the key concepts explained to you via audio - from the makers of aCOWtancy.com Study on the go - all the key concepts explained to you via audio - from the makers of aCOWtancy.com. ACCA Richard Clarke richard@acowtancy.com No No Non-financial Performance Indicators 57 57 Non-financial Performance Indicators full 5a0bee30-cccb-43de-88ad-19a4beeeb469 https://share.transistor.fm/s/6ba75ea2 Fri, 25 Oct 2024 04:43:23 -0700 aCOWtancy aCOWtancy 134 ACCA No Financial Performance Indicators (FPIs) 56 56 Financial Performance Indicators (FPIs) full 34c86851-19f6-4495-977e-bf2cc5403ec5 https://share.transistor.fm/s/73a0ba19 Fri, 25 Oct 2024 04:34:58 -0700 aCOWtancy aCOWtancy 146 ACCA No Behavioural Aspects of Standard Costing 55 55 Behavioural Aspects of Standard Costing full ee7fb6cd-4eaf-48e7-a326-3eda9d01d1f1 https://share.transistor.fm/s/c0e7e732 Fri, 25 Oct 2024 04:10:39 -0700 aCOWtancy aCOWtancy 85 ACCA No Planning and Operational Variances 54 54 Planning and Operational Variances full 169fcb89-aea7-422e-adfd-243ff6730fc2 https://share.transistor.fm/s/f0316364 Fri, 25 Oct 2024 04:02:21 -0700 aCOWtancy aCOWtancy 148 ACCA No Sales Mix and Quantity Variances 53 53 Sales Mix and Quantity Variances full 5d3457ff-6ebe-4fed-b13a-180d97973531 https://share.transistor.fm/s/35652893 Fri, 25 Oct 2024 03:52:16 -0700 aCOWtancy aCOWtancy 145 ACCA No Mix and Yield 52 52 Mix and Yield full 55be6daf-a353-4d42-992f-eb61f820d01a https://share.transistor.fm/s/aa3deae3 Fri, 25 Oct 2024 03:45:00 -0700 aCOWtancy aCOWtancy 149 ACCA No Causes of Variances 51 51 Causes of Variances full 7d1ec283-129e-47ee-83ae-38ad09eb9757 https://share.transistor.fm/s/dc790196 Tue, 22 Oct 2024 07:05:48 -0700 aCOWtancy aCOWtancy 82 ACCA No Variance Analysis 50 50 Variance Analysis full c4a216f1-278d-47e1-b9ff-2f0f009eae7f https://share.transistor.fm/s/f2318ebf Tue, 22 Oct 2024 06:58:37 -0700 aCOWtancy aCOWtancy 247 ACCA No Deriving Standards 49 49 Deriving Standards full 850d51f9-11a9-499b-94ad-66b4cd4203e5 https://share.transistor.fm/s/6b694a90 Tue, 22 Oct 2024 06:38:28 -0700 aCOWtancy aCOWtancy 88 ACCA No Use of Standard Costs 48 48 Use of Standard Costs full b8ead3de-fa17-4049-97fb-c4a3963c3fe3 https://share.transistor.fm/s/8d9c6734 Tue, 22 Oct 2024 06:25:44 -0700 aCOWtancy aCOWtancy 85 ACCA No Learning Curve Theory 47 47 Learning Curve Theory full ebd4f82f-58e2-49d7-badc-e573db597a00 https://share.transistor.fm/s/f9731905 Tue, 22 Oct 2024 02:37:34 -0700 aCOWtancy aCOWtancy 130 ACCA No Correlation 46 46 Correlation full 28b84d26-9996-4ec0-9bab-87aa4799ea11 https://share.transistor.fm/s/3efec05d Tue, 22 Oct 2024 02:24:42 -0700 aCOWtancy aCOWtancy 152 ACCA No Time Series Analysis 45 45 Time Series Analysis full 8b8d4702-a572-4069-90f8-9149101582d1 https://share.transistor.fm/s/5cda0343 Tue, 22 Oct 2024 01:07:07 -0700 aCOWtancy aCOWtancy 146 ACCA No Forecasting Methods 44 44 Forecasting Methods full fcae2792-208b-4a00-bf4c-2fcfa71c3dfc https://share.transistor.fm/s/c2e696ab Tue, 22 Oct 2024 00:56:04 -0700 aCOWtancy aCOWtancy 109 ACCA No Beyond Budgeting 43 43 Beyond Budgeting full 70b70815-d4f1-4e42-a650-79cdffdf8899 https://share.transistor.fm/s/b53dd657 Mon, 21 Oct 2024 07:49:14 -0700 aCOWtancy aCOWtancy 143 ACCA No Behavioural Aspects of Budgeting 42 42 Behavioural Aspects of Budgeting full 04e6ca38-93d6-47ae-b938-b526efe502e2 https://share.transistor.fm/s/88e50854 Mon, 21 Oct 2024 07:42:25 -0700 aCOWtancy aCOWtancy 93 ACCA No Uncertainty in the Environment 41 41 Uncertainty in the Environment full 0d2e244a-6449-4a93-a825-de3dd1215aa6 https://share.transistor.fm/s/dee69aa4 Mon, 21 Oct 2024 07:36:32 -0700 aCOWtancy aCOWtancy 105 ACCA No Information Used in Budgetary Systems 40 40 Information Used in Budgetary Systems full ab550291-b870-43ca-9552-640ad7b231d9 https://share.transistor.fm/s/a8b41ebb Mon, 21 Oct 2024 07:30:35 -0700 aCOWtancy aCOWtancy 109 ACCA No Budgeting Methods 39 39 Budgeting Methods full f3bbe0e6-76b3-4981-8bc6-fab3fa0697f5 https://share.transistor.fm/s/f2848aa9 Mon, 21 Oct 2024 07:23:39 -0700 aCOWtancy aCOWtancy 125 ACCA No Budgeting & The Performance Hierarchy 38 38 Budgeting & The Performance Hierarchy full a930bed9-162c-4113-b4a5-396b4cddde7b https://share.transistor.fm/s/f2d860e9 Mon, 21 Oct 2024 07:11:17 -0700 aCOWtancy aCOWtancy 137 ACCA No Budgeting Objectives 37 37 Budgeting Objectives full 531f98c0-b52b-4524-8b2f-d3ff208b2557 https://share.transistor.fm/s/2fc5b1cc Mon, 21 Oct 2024 07:02:43 -0700 aCOWtancy aCOWtancy 85 ACCA No Ways to Reduce Uncertainty 36 36 Ways to Reduce Uncertainty full df868d5a-ce88-4dba-a3dc-d228ce165b04 https://share.transistor.fm/s/1a24174e Mon, 21 Oct 2024 06:12:04 -0700 aCOWtancy aCOWtancy 84 ACCA No Sensitivity Analysis & Simulation 35 35 Sensitivity Analysis & Simulation full ba6cdf73-9d19-43c1-bdfe-5610eb40a634 https://share.transistor.fm/s/be0f5b64 Mon, 21 Oct 2024 06:07:18 -0700 aCOWtancy aCOWtancy 145 ACCA No Attitudes to Risk 34 34 Attitudes to Risk full 943101bc-74d1-46d0-87c3-5f22f25fffa4 https://share.transistor.fm/s/ecc6eb9a Mon, 21 Oct 2024 05:59:11 -0700 aCOWtancy aCOWtancy 94 ACCA No Expected Values 33 33 Expected Values full d765bb10-c2e4-4398-84a3-8f50aa7032ff https://share.transistor.fm/s/952cc21a Mon, 21 Oct 2024 05:52:42 -0700 aCOWtancy aCOWtancy 111 ACCA No Factors Affecting Price 32 32 Factors Affecting Price full f0d2650c-52f8-49da-a24d-496d5888aa7a https://share.transistor.fm/s/07883a6c Mon, 21 Oct 2024 01:51:44 -0700 aCOWtancy aCOWtancy 170 ACCA No Pricing Models 31 31 Pricing Models full 3866e7a1-be1a-491d-a4ed-da963478a975 https://share.transistor.fm/s/6dc9f12d Mon, 21 Oct 2024 01:42:40 -0700 aCOWtancy aCOWtancy 203 ACCA No Pricing- Economists Model 30 30 Pricing- Economists Model full 5fd69715-6858-44f7-8850-4ccb86b55908 https://share.transistor.fm/s/a54e3537 Mon, 21 Oct 2024 01:33:02 -0700 aCOWtancy aCOWtancy 146 ACCA No Cost Based Pricing 29 29 Cost Based Pricing full b4247aed-46fe-40bb-a7a4-a9d99bea6dd9 https://share.transistor.fm/s/6efb497d Mon, 21 Oct 2024 01:23:27 -0700 aCOWtancy aCOWtancy 161 ACCA No Linear Programming 28 28 Linear Programming full eb062aff-7bd5-42f4-85b4-dfb16e2475e0 https://share.transistor.fm/s/9f1b271d Sun, 20 Oct 2024 07:13:46 -0700 aCOWtancy aCOWtancy 222 ACCA No Limiting Factors - Make or Buy 27 27 Limiting Factors - Make or Buy full c7455035-67e3-469d-a8eb-e31be47ddc4f https://share.transistor.fm/s/db771551 Sun, 20 Oct 2024 07:03:13 -0700 aCOWtancy aCOWtancy 96 ACCA No Limiting Factors - Shadow Pricing 26 26 Limiting Factors - Shadow Pricing full 6b68768e-5a22-4fb6-80d7-d18c473ed320 https://share.transistor.fm/s/13425fc7 Sun, 20 Oct 2024 06:58:09 -0700 aCOWtancy aCOWtancy 148 ACCA No CVP Assumptions and Summary 25 25 CVP Assumptions and Summary full 2968ff40-ec90-4732-bf82-3e32f9b1880f https://share.transistor.fm/s/e09f8378 Sun, 20 Oct 2024 01:41:48 -0700 aCOWtancy aCOWtancy 97 ACCA No Multi Product Formulas 24 24 Multi Product Formulas full 969764d6-99bc-41b4-9adc-155cd9154e10 https://share.transistor.fm/s/75a05157 Sun, 20 Oct 2024 01:33:43 -0700 aCOWtancy aCOWtancy 140 ACCA No CVP Formulas 23 23 CVP Formulas full 5a64764f-d95e-4ae9-9a44-4791144949ee https://share.transistor.fm/s/54156f4e Sun, 20 Oct 2024 01:22:44 -0700 aCOWtancy aCOWtancy 161 ACCA No Breakeven and Profit Volume Charts 22 22 Breakeven and Profit Volume Charts full 4cd42744-7615-4a58-9ccf-3850f20ea371 https://share.transistor.fm/s/98c4722b Sun, 20 Oct 2024 01:15:21 -0700 aCOWtancy aCOWtancy 177 ACCA No CVP Analysis 21 21 CVP Analysis full 95a24671-d2d3-4b4f-b941-980883f8c5fa https://share.transistor.fm/s/c347481c Sun, 20 Oct 2024 01:05:44 -0700 aCOWtancy aCOWtancy 160 ACCA No Outsourcing & Make v Buy Decisions 20 20 Outsourcing & Make v Buy Decisions full f2f4b644-d2a9-4b59-8fde-e0f60be54bf7 https://share.transistor.fm/s/58218c6e Sat, 19 Oct 2024 08:10:49 -0700 aCOWtancy aCOWtancy 115 ACCA No Joint Products 19 19 Joint Products full 0dc04993-1935-4683-8e28-6c09d862f6bd https://share.transistor.fm/s/c73a7a40 Sat, 19 Oct 2024 08:01:31 -0700 aCOWtancy aCOWtancy 152 ACCA No Relevant Costs for Shut Down Decisions 18 18 Relevant Costs for Shut Down Decisions full a418c725-3b64-47e1-99ee-51faf9668dab https://share.transistor.fm/s/f31741a0 Sat, 19 Oct 2024 07:55:01 -0700 aCOWtancy aCOWtancy 134 ACCA No Relevant Costs for One-Off Contracts 17 17 Relevant Costs for One-Off Contracts full 4fd70c73-e8b5-459d-9863-85220941f6a2 https://share.transistor.fm/s/3c479b36 Sat, 19 Oct 2024 07:46:11 -0700 aCOWtancy aCOWtancy 136 ACCA No Opportunity Costs 16 16 Opportunity Costs full 588e69b5-d48c-4c29-ad24-687131729912 https://share.transistor.fm/s/5fb239ae Sat, 19 Oct 2024 07:36:38 -0700 aCOWtancy aCOWtancy 137 ACCA No Relevant Costing 15 15 Relevant Costing full 6d0da1a8-f674-4418-ba34-60f7c00d3ce5 https://share.transistor.fm/s/ec3f4c6b Sat, 19 Oct 2024 07:30:00 -0700 aCOWtancy aCOWtancy 94 ACCA No Sustainability and Accounting Today 14 14 Sustainability and Accounting Today full 39d67276-9230-45c4-bdff-46e430741a34 https://share.transistor.fm/s/1520d0ab Sat, 19 Oct 2024 06:57:05 -0700 aCOWtancy aCOWtancy 173 ACCA No Environmental Accounting 13 13 Environmental Accounting full 06454612-5bce-4477-ae2a-3c31b768a729 https://share.transistor.fm/s/eff25839 Sat, 19 Oct 2024 06:46:01 -0700 aCOWtancy aCOWtancy 142 ACCA No Throughput Accounting 12 12 Throughput Accounting full 9f83d6e4-3749-49b5-8b1a-bc091b2d5619 https://share.transistor.fm/s/33eb90fd Sat, 19 Oct 2024 06:35:43 -0700 aCOWtancy aCOWtancy 225 ACCA No Lifecycle Costing 11 11 Lifecycle Costing full 25e2fd20-6868-4498-800a-18208e79f7f4 https://share.transistor.fm/s/02e3658a Sat, 19 Oct 2024 06:16:33 -0700 aCOWtancy aCOWtancy 130 ACCA No Target Costing 10 10 Target Costing full 1ad1c5ee-0671-4a58-97d9-31fdfe9d45ec https://share.transistor.fm/s/320f1f7b Sat, 19 Oct 2024 06:05:49 -0700 aCOWtancy aCOWtancy 124 ACCA No Advances in Management Accounting 9 9 Advances in Management Accounting full e614ab3a-7a52-4207-bc6f-99f010b35d4e https://share.transistor.fm/s/638a673d Sat, 19 Oct 2024 05:56:11 -0700 aCOWtancy aCOWtancy 157 ACCA No ABC and the Public Sector 8 8 ABC and the Public Sector full 584a4165-9d84-4171-81ff-5ee8520b82d1 https://share.transistor.fm/s/1c3e3b77 Sat, 19 Oct 2024 05:33:05 -0700 aCOWtancy aCOWtancy 192 ACCA No Activity Based Costing 7 7 Activity Based Costing full 910ba331-a032-4fcb-874b-69d2fade8912 https://share.transistor.fm/s/4dfa3b2a Sat, 19 Oct 2024 05:28:17 -0700 aCOWtancy aCOWtancy 234 ACCA No Marginal v Absorption Costing 6 6 Marginal v Absorption Costing full c97505cd-8923-48e4-b888-81c19ebe8d71 https://share.transistor.fm/s/0630a965 Sat, 19 Oct 2024 05:15:53 -0700 aCOWtancy aCOWtancy 203 ACCA No Management v Financial Accounting 5 5 Management v Financial Accounting full 5bcc7bb4-f128-47da-8549-33bfb6200910 https://share.transistor.fm/s/99335480 Sat, 19 Oct 2024 05:05:03 -0700 aCOWtancy aCOWtancy 102 ACCA No Data Visualisation 4 4 Data Visualisation full 3781843a-d8e6-4565-b705-a683c58ce75a https://share.transistor.fm/s/68f4bc16 Sat, 19 Oct 2024 04:52:59 -0700 aCOWtancy aCOWtancy 154 ACCA No Information Systems and Big Data 3 3 Information Systems and Big Data full d2720396-e1af-4df1-9508-d55daaabfa16 https://share.transistor.fm/s/e2fb8bdf Sat, 19 Oct 2024 03:57:13 -0700 aCOWtancy aCOWtancy 270 ACCA No Sources of Information 2 2 Sources of Information full 5ee7570b-3d6f-40a6-9b72-44304fdf9a63 https://share.transistor.fm/s/1787c279 Sat, 19 Oct 2024 03:33:28 -0700 aCOWtancy aCOWtancy 116 ACCA No Managing Information 1 1 Managing Information full 7c4d296c-0709-4996-a671-a8aebc313468 https://share.transistor.fm/s/508206eb Sat, 19 Oct 2024 03:21:53 -0700 aCOWtancy aCOWtancy 173 ACCA No