Standard Self-paced June 2026

This is PM introductory class,  covering PM syllabus, exam structure and a discussion of management accounting concepts.

Lecture Video 

Lecture 1- Introduction 

This lecture covers following topics from PM Syllabus Section B:
1- Activity Based Costing (ABC)
2- Target Costing  

Lecture video

Lecture 2 - ABC & Target Costing

30 Days PM Exam Guide 

Study Notes - Section A

Study Notes - Section B 

Study Notes - Section C 

Study Notes - Section D

Study Notes - Section E

PM Notes

This lecture covers following topics from PM Syllabus Section B:
1- Lifecycle costing 
2- Throughput Accounting  

Lecture video 

Lecture 3 - Lifecycle Costing & Throughput Accounting

Section B Practice Questions

Section B Practice - Answers

Section C - Limiting Factor analysis - Answer sheets

Section C - Relevant Costing

Section C - Pricing practice question

Section D- Part 1- Budgeting questions 

Section D-Part 2- Budgeting & Control questions 

Section E - Practice 1- Questions

Section E-Practice 1-Answers 

Section E-Practice 2-Questions 

Section E-Practice 2-Answers

Practice Questions 

This is a 2 part lecture:
Part1 - Covers Environmental Management Accounting (EMA) 
Part2 - Practice - Section B

Lecture 4  - Environmental Management Accounting

This is a practice class covering questions from PM Syllabus Section B - Specialist cost & management accounting techniques 

Lecture 5  - Practice Class-Section B

This lecture is divided into 2 parts:
Part 1- covers Limiting Factors Analysis- How to make decisions under constraints when there is single limiting factor situation, using the Ranking method.
Part 2- covers Relevant Costing - How to calculate the relevant cost of material and labour using relevant costing principles. 

Lecture 6 - Limiting factors & Relevant Costing

This lecture covers following topics:
1- Relevant Costing
2- Make or Buy decisions with and without limiting factors 
3- Shut down decisions
4- Special order acceptance decisions 
5- Further processing decisions 

Lecture Video

Lecture 7 -    Relevant Costing & Other short term decision making

This lecture covers following topics:
1- Decision making under single limiting factor situation - using Ranking method
2- Linear Programming - Decision making under multiple constraints situation

Note- Part 1 is a repeated area as the same topic (Decision making under single limiting factor situation - using Ranking method) is already covered in the Lecture 6

Lecture 8 - Limiting factors analysis with single and multiple constraints 

This lecture covers Linear Programming topic in further detail, including Shadow Pricing, Binding constraints and Slack

Lecture 9 - Linear Programming

Lecture 10  - Practice - Relevant Costing

lecture video 

Lecture 11 - CVP Analysis 

Relevant Costing - Robber Co

Relevant Costing - Belton park Resort

Relevant Costing - HL Co

Pricing - ALG CO

Answers

Lecture 12 - Pricing 

This lecture covers following:
- It starts with CVP analysis practice 
- Next, discussion of Pricing theories and methods 
- Pricing methods practice 

Lecture 13 - CVP & Pricing   6-9-2025  

This lecture covers various Risk and Uncertainty topics in details 

Lecture 14 - Risk & Uncertainty in Decision Making

This lecture covers following topics from PM syllabus:
1- Use of Expected Values and Decision Tree in decision making
2- Maximax, Maximin and Minmax approaches to. decision making
3-Value of Perfect Information

Lecture 15 - Risk & Uncertainty - 15-9-2025

This lectures covers various budgeting theories including:
1- Incremental Budgeting 
2- Zero Based Budgeting 
3- Rolling Budget
4- Activity Based Budgets ( ABB)
5- Beyond Budgeting 
6- Flexible Budgets

Lecture 16 - Budgeting Theory 

This lecture covers following topics:
1- High & Low method
2- Learning Curve theory 
3- Linear Regression analysis 
4- Time Series analysis 

Lecture 17 - Quantitative Analysis in Budgeting

This lecture covers following:
- Starting with practice of Quantitative analysis from Study hub.
- Next it covers standard costing, including Mix and Yield Variances  

Lecture 18 - Standard Costing - Mix and Yield variances 

Lecture 19 - Advanced Variance analysis - Planning & Operational variances 

This lecture consists of Risk & Uncertainty practice, including MCQ's and Constructed Response questions 

Lecture 20 - Practice - Topic Risk & Uncertainty

This lecture includes:
1- A quick revision of Learning Curve topic 
2- Practice 3 questions from Section D 

Practice questions cover following topics:
Question 1- Flexible Budgeting
Question 2- Learning Curve and Pricing 
Question 3-Labour Planning and Operational variances with Learning Curve 

Lecture 21  - Practice - Section D- Budgeting & Control 

This lecture is covering following topics from Section E:
1- Financial Performance Measurement, including Profitability, Liquidity and Gearing ratios
2- Issues with Financial Performance Measures
3- Performance Measurement Models
 - Balanced Scorecard
 - Building Block Model 

Lecture 22 - Section E - Performance Measurement & Control- Part 1           

This lecture comprehensively covers following topics from Section E:
1- What is a divisional structure and decentralized organisation
2- Divisional Performance Measurement using ROI and RI
3- Transfer Pricing methods 
4- Performance Measurement in Not-For-Profit Organisations (NFPO's)

lecture video

Lecture 23 -Section E- Performance Measurement & Control - Part 2

This practice session covers 2 questions from Section E with focus on following topics:
Question 1 - Balanced Scorecard 
Question 2 - Building Block Model 

Lecture 24 - Practice - Section E-Part 1             

This practice session covers 2 questions from Section E with focus on following topics:
Question 1 - Transfer Pricing + Divisional Performance Measurement
Question 2 - Performance Measurement in Not-For-Profit-Organisations

Lecture 25 Practice - Section E-Part 2            

This session covers working on PM Practice Exam from the Practice Platform.

Lecture 26 - PM Practice Exam 

Performance Management - (Self-paced) June 2026

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Performance Management - (Self-paced) June 2026

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