Paper 3.3 Performance Management
Section A.
Ratio analysis.
Performance measurement using specific models (eg Fitzgerald and Moon)
Section B.
Activity-based management
Strategic management accounting
Environmental management accounting.
Long-term decision making perhaps using NPVs and/or risk and uncertainty.
Management information systems

Environmental accounting.
Relevant costs.
Performance measures.
Activity based techniques.
Backflush accounting.
Risk in decision making.
Strategic management accounting.
Pricing