Performance Management 3 for ICAN Students
By: Kabiru Yusuff Aremu ACA, ACTI
08169069670 @ Apex Professional Associates
ICAN Past Questions Guide and Index
Performance Management - From November 2014 till date
7. May 22 Q6 3 Flexible Budget
8. May 22 Q7 3 Operational Budget
9. Nov 23 Q3 3 Written aspect of Budgeting
10. Budgeting and behavioral problems
Variance Analysis
1. Nov 14 Q2 - Basic Variance
2. Nov 14 Q6 - Basic Variance
3. Nov 20 Q3 - Basic Variance
4. Nov 22 Q3 - Basic Variance
5. May 17 Q4 - Operating Profit
6. Nov 15 Q5 - Material Mix and Yield
7. Nov 16 Q5 - Material Mix and Yield
8. Nov 24 Q1 - Material Mix and Yield
9. Nov 15 Q2 - Planning and Operational Var.
10. Nov 17 Q1 - Advanced Variance
11. May 18 Q2 - Sales Mix and Qty
12. Nov 24 Q3 - Sales Mix & Qty
13. May 19 Q1 - Sales Mix & Qty, Mkt Size &
Mkt Share
Relevant Costing and decision making
1. Nov 2015 Q6 3 Further processing
2. May 2017 Q3 3 One off contract/min. price
3. May 2018 Q3 3 One off contract
4. Nov 2017 Q2 3 One off contract
5. May 2022 Q1 3 One off contract
6. Nov 2022 Q1 3 One off contract
7. May 2023 Q7 3 One off contract
8. Nov 2024 Q4 3 One off contract
9. Nov 2021 Q2 3 Make or buy
10. Nov 2019 Q1 3 Make or buy
11. Nov 15 Q3 3 Continue or discontinue
12. Nov 20 Q1 3 Shutdown, Accept or reject
13. Nov 14 Q4 3 Shut down decision
14. May 23 Q3 3 Accept or Reject
15. May 23 Q4 3 Relevant Costing
16. Nov 23 Q5 -
Modern Management Accounting Techniques
1. May 17 Q2 - Activity based costing
2. May 15 Q1 - Activity based costing
3. Nov 17 Q3 - Activity based costing
4. Mar/Jul 20 Q3 - Activity based cost.
5. Nov 2016 Q3 - Activity based costing
6. May 2021 Q6 - Activity based costing
7. Nov 2022 Q2 - Activity based costing
8. Nov 2024 Q2 - Activity based costing
9. May 2022 Q4 - ABC Written Aspect
10. Nov 16 Q1 - Throughput Accounting
11. Nov 20 Q2 - Throughput Accounting
12. Nov 21 Q3 - Throughput Accounting
13. Nov 23 Q4 - Throughput Accounting
14. May 24 Q1 - Throughput Accounting
15. Nov. 16 Q2 - Life Cycle Costing
16. Nov. 19 Q2 - Target costing and ABC
17. Nov. 18 Q4 - Life Cycle Costing
Divisional Performance Evaluation
1.
2.
3.
4.
5.
6.
7.
8.
9.
Transfer Pricing
Investment Appraisals
1.
2.
3.
4.
1.
2.
3.
4.
5.
6.
7.
May 2016 Q1 3 Net Present Value
Nov. 2015 Q1 3 NPV and Payback
May 2017 Q6 3 Replacement Theory
Nov 2021 Q5 - NPV
Budgeting and budgetary control
1.
2.
3.
4.
5.
6.
May 15 Q3 3 ROCE & Residual Income
May 15 Q5 3 ROCE & Residual Income
May 19 Q2 3 Economic Value added
Nov 24 Q5 3 Economic Value added
Mar/July 2020 Q4 3 EVA and ROCE
May 2022 Q3 3 EVA, ARR and NPV
Nov 19 Q3 3 ROCE and Residual Inc.
May 18 Q1 3 Responsibility Centers.
Nov 2020 Q6 3 Div. Perfor. Measurement
May 15 Q2 3 Cash Budget
Nov 18 Q3 3 Cash Forecast
Ma 22 Q2 3 Cash Budget
May 16 Q2 3 Master Budget
May 21 Q4 Incremental Budget Vs ZBB
Mar/July 2020 Q2 3 Control
Nov. 19 Q5
May 19 Q3 and Q5
Nov 18 Q2
May 17 Q7
May 16 Q6
Nov 14 Q1
Mar/July 2020 Q5
Learning and experience curve
1.
2.
3.
1
Nov 19 Q4
Nov 18 Q4
May 16 Q7
* Nov 24 46
* May 24 Q5
* May 18 Q1
* Nov 20 Q4
* Nov 21 Q7
* Nov 22 Q4
* Nov 23 Q7
Performance Management 3 for ICAN Students
By: Kabiru Yusuff Aremu ACA, ACTI
Cost volume profit and BEP analysis
1.
2.
3.
4.
5.
Quality Cost
Nov 17 Q7
Nov 16 Q4
May 16 Q4
Nov 14 Q5
May 2022 Q5 3 Multi-product BEP
1.
2.
3.
4.
5.
1.
2.
3.
4.
May 18 Q5 & May 24 Q7 - Limiting Factor
of hour
Nov 18 Q1 - Limiting Factor of hour
Mar/July 2020 Q1 - Limiting Factor of hour
Nov 2021 Q1 - Limiting Factor of Material
May 2021 Q2 - Limiting Factor of Material
1.
2.
3.
4.
5.
6.
7.
8.
9.
Nov 17 Q4
May 15 Q4
Nov 22 Q5 and Q7
May 23 Q6
1.
2.
May 18 Q4 3 Resp. of a Project Manager
May 16 Q5 3
Information Management
1.
2.
3.
4.
5.
6.
7.
8.
May 21 Q5
Nov 14 Q7
Nov 21 Q6
May 23 Q1 - Pay-off Table
May 23 Q2 - Pay-off Table
May 23 Q5 - Inv. Appr with sensitivity
Linear Programming
1.
2.
3.
Nov 16 Q6 3 Porter9s 5 Forces
Nov 17 Q6 3 Balanced Scorecard and BCG
Nov 20 Q5 3 Balanced Score Card
May 24 Q6 3 Balanced Score Card
May 18 Q7 3 BCG Matrix
May 16 Q3 3 BCG Matrix
May 18 Q6 3 Life Cycle Model
Nov 24 Q7 3 Life Cycle Model
May 17 Q1 3 PESTEL Analysis
Project Management
May 17 Q1 3 KPIs
Nov 16 Q3 3 FPIs and NFPIs
Nov 14 Q3 3 Ratios
Nov 23 Q6 Ratios
May 23 Q1 3 Working Capital Cycle
Risk and Uncertainties
1.
2.
3.
4.
5.
6.
May 21 Q3
Nov 21 Q4
May 24 Q4
Strategic Models
Performance Measurement
1.
2.
3.
4.
5.
Nov 23 Q2
Forecasts and Trends (Chapter 2)
Pricing Decisions
1.
2.
3.
4.
Nov 19 Q6
Inventory Management
Limiting Factor
1.
08169069670 @ Apex Professional Associates
Nov 17 Q5
May 21 Q1
Nov 23 Q1
2
Nov 16 Q7 3 Data Protection
May 19 Q6 3 Quality of good Info.
Nov. 18 Q5 3 Methods of gathering info.
May 17 Q5 3 Methods of gathering info
Nov 18 Q7 3 Types of Info.
Mar/Jul 20 Q6 3 Types of Info.
Nov 22 Q6 3 Types of Info
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