Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam.This book covers everything you would expect from an exam-focused text:• Strategic planning and control• Strategic planning techniques• Performance hierarchy• Budgets and alternative budgeting models• Budget variances• Changes in business structure and management accounting• Environmental and ethical issues• External influences on organisational performance• Performance measurement systems• Strategic performance measurement• Decentralisation and divisional performance• Transfer pricing• Japanese business practices and management accounting techniques• Role of quality• Performance measurement and strategic human resources issues• Alternative views of performance measurement• Complex business models• Predicting corporate failure