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Management Accounting and Performance Measurement

441 resources created by 301 users

This Management Accounting and Performance Measurement page on GoConqr gathers community-made quizzes, mind maps, flashcards and notes, from standard costing and cost-volume-profit analysis to transfer pricing and budgeting. It's built for university students and professional candidates practising costing, variances and performance measures, and for teachers after ready-made material. There are over 430 resources here, including more than 50 quizzes and over 180 mind maps, with exam mentions such as CMA, ACCA F2 and CIMA. Pick a topic, try a quiz to find your gaps, then make your own revision sets.

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About Management Accounting and Performance Measurement

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What this page covers

The resources sit in the Cost and Management Accounting strand of Accounting and auditing. They range from costing methods to how organisations judge performance. The mind maps include Standard costing, Cost Volume Profit, Transfer Pricing, Service Costing, LIFE CYCLE COSTING and Throughput Accounting. Others look at ROI & RI Comparison and Variance Analysis.

Where to start

Begin with the mind map Management accounting. It covers nature and purpose, decision making and relevant costing, budgeting and CVP analysis. Then open Distinction between financial and cost accounting and the notes Chapter 1: Introduction to Managerial Accounting to settle the vocabulary.

  1. Costing basics: Full Costing and Absorption / marginal costing.
  2. Decisions: Cost Volume Profit and Multi-product CVP Analysis Formulae.
  3. Control: Standard costing, Variances and Budgetary Control Systems.
  4. Performance: Transfer Pricing and ROI & RI Comparison.

Using quizzes and maps together

Read a map first, then test yourself. The quiz CMA- GLEIM MCQ - Part 1 (2nd Batch) opens with a learning curve question on labour costs, so it suits candidates who want exam-style practice. For lighter checks, try B2- Marginal Analysis or B2- Responsibilitity Accouting. When an answer surprises you, go back to the matching map and read that branch again.

Flashcard decks such as Cost terms and Budgeting help with definitions and formulae you need to recall quickly.

Performance measurement

Beyond costing, the page includes material on divisional results, such as the notes Chapter 11: Performance Measurement in Decentralized Organizations, and the mind map Disadvantages of financial performance indicators. Teachers can use these as ready-made starting points for seminars or revision sessions.

Next step

Choose one topic that feels shaky, work through its map and quiz, and then build your own flashcards from what you missed.

Frequently asked questions

Which resource should I open first?

Start with the mind map Management accounting. It outlines the nature and purpose of the subject, decision making and relevant costing, budgeting and CVP analysis. After that, move to the costing maps, such as Full Costing, and then to variances and transfer pricing.

What do the mind maps cover?

There are over 180 mind maps. They cover standard costing, cost-volume-profit analysis, transfer pricing, service costing, life cycle costing, throughput accounting, budgeting, variances and the limits of financial performance indicators. Most are short, so they work well as a quick refresher before a quiz.

Are the resources free to use?

Yes. Every resource listed here is free to open, study and take, with no account needed. They were made by GoConqr users, not by GoConqr. A free account also saves your quiz scores and lets you make your own quizzes, mind maps, flashcards and notes.

Which exams do these resources suit?

The listed resources mention CMA, ACCA F2, ACCA, CIMA C01, CIMA and CIMA BA2. Most of the material is at university level, with some for professional candidates. Check each resource against your own syllabus, since the content was made by community members.

Is there anything for practising CMA-style questions?

Yes. The quiz CMA- GLEIM MCQ - Part 1 (2nd Batch) includes a learning curve question on labour costs, and there are two further Part 1 Gleim quizzes. The quiz CMA Exam- Ch.10 is also listed for extra practice.

What if I can't find my topic?

Browse the notes, flashcards and quizzes with related names, since topics are often covered under different titles. You can also make your own mind map, flashcards or notes on the missing topic and keep them for revision.

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