Performance Management By: Yusuff Kabiru Aremu ACA, 08169069670 @ Apex Professional Associates

Past Questions on Performance Management

From November 2014 till date
Variance Analysis 4. Nov 2017 Q2 – One off contract
5. May 2022 Q1 – One off contract
1. Nov 14 Q2 – Basic Variance 6. Nov 2021 Q2 – Make or buy
2. Nov 14 Q6 – Basic Variance 7. Nov 2019 Q1 – Make or buy
3. May 17 Q4 – Operating Profit 8. Nov 15 Q3 – Continue or discontinue
4. Nov 15 Q5 – Mix and Yield 9. Nov 20 Q1 – Shutdown, Accept or reject
5. Nov 16 Q5 – Mix and Yield 10. Nov 14 Q4 – Shut down decision
6. May 18 Q2 – Sales Mix and Qty
7. Nov 15 Q2 – Planning and Operational Divisional Performance Evaluation
8. Nov 17 Q1 – Advanced Variance
9. May 19 Q1 – Advanced Variance (Sales 1. May 15 Q3 – ROCE & Residual Income
Mix & Qty, Mkt Size & Mkt Share) 2. May 15 Q5 – ROCE & Residual Income
10. Nov 2020 Q3 - Basic Variance 3. May 19 Q2 – Economic Value added
4. Mar/July 2020 Q4 – EVA and ROCE
Modern Management Accounting Techniques 5. May 2022 Q3 – EVA, ARR and NPV
6. Nov 19 Q3 – ROCE and Residual Inc.
1. May 17 Q2 – Activity based costing 7. May 18 Q1 – Responsibility Centers.
2. May 15 Q1 - Activity based costing 8. Nov 2020 Q6 – Div. Perfor. Measurement
3. Nov 17 Q3 - Activity based costing
4. Mar/July 2020 Q3 – Activity Based Cost. Transfer Pricing
5. Nov 2016 Q3 - Activity based costing
6. May 2021 Q6 - Activity based costing 1. Nov. 19 Q5
7. May 2022 Q4 – ABC Written Aspect 2. May 19 Q3 and Q5
8. Nov 16 Q1 – Throughput Accounting 3. Nov 18 Q2
9. Nov 20 Q2 – Throughput Accounting 4. May 18 Q1
10. Nov 21 Q3 – Throughput Accounting 5. May 17 Q7
11. Nov. 16 Q2 – Life Cycle Costing 6. Nov 20 Q4
12. Nov. 19 Q2 – Target costing and ABC 7. May 16 Q6
13. Nov. 18 Q4 – Life Cycle Costing 8. Nov 2021 Q7
9. Nov 14 Q1
Investment Appraisals 10. Mar/July 2020 Q5

1. May 2016 Q1 – Net Present Value Learning and experience curve

2. Nov. 2015 Q1 – NPV and Payback
3. May 2017 Q6 – Replacement Theory 1. Nov 19 Q4
4. Nov 2021 Q5 - NPV 2. Nov. 18 Q4
3. May 16 Q7
Budgeting and budgetary control
Cost volume profit and BEP analysis
1. May 2015 Q2 – Cash Budget
2. Nov 2018 Q3 – Cash Forecast 1. Nov 17 Q7
3. Ma 2022 Q2 – Casb Budget 2. Nov 16 Q4
4. May 2016 Q2 – Master Budget 3. May 16 Q4
5. May 2021 Q4 Incremental Budget Vs ZBB 4. Nov 14 Q5
6. Mar/July 2020 Q2 – Control 5. May 22 Q5 – Multi-product BEP
7. May 2022 Q6 – Flexible Budget Limiting Factor
8. May 2022 Q7 – Operational Budget
1. May 18 Q5 - Limiting Factor of hour
Relevant Costing and decision making 2. Nov 18 Q1 - Limiting Factor of hour
1. Nov 2015 Q6 – further processing 3. Mar/July 2020 Q1 - Limiting Factor of hour
2. May 2017 Q3 – One off contract 4. Nov 2021 Q1 - Limiting Factor of Material
3. May 2018 Q3 – One off contract 5. May 2021 Q2 - Limiting Factor of Material

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Performance Management By: Yusuff Kabiru Aremu ACA, 08169069670 @ Apex Professional Associates

Pricing Decisions Strategic Models

1. Nov 17 Q4 1. Nov 16 Q6 – Porter’s 5 forces

2. May 15 Q4 2. Nov 17 Q6 – Balanced scorecard and BCG
3. Nov 2020 – Balanced Score Card
Performance Measurement 4. May 18 Q7 – BCG Matrix
1. May 17 Q1 – KPIs 5. May 16 Q3 – BCG Matrix
2. Nov 16 Q3 – FPIs and NFPIs 6. May 18 Q6 – life cycle model
3. Nov 14 Q3 – Ratios 7. May 17 Q1 – PESTEL Analysis

Risk and Uncertainties Project Management

1. May 2021 Q5 1. May 18 Q4 – Resp. of a Project Manager

2. Nov 14 Q7 2. May 16 Q5 –
3. Nov 2021 Q6 Information Management
Linear Programming 1. Nov 16 Q7 – Data Protection
1. Nov 17 Q5 2. May 19 Q6 – Quality of good Info.
2. May 2021 Q1 3. Nov. 18 Q5 – Methods of gathering info.
4. May 17 Q5 - Methods of gathering info
Quality Cost 5. Nov 18 Q7 – Types of Info.
6. Mar/Jul 2020 Q6 – Types of Info.
4. Nov 19 Q6

Forecasts and Trends (Chapter 2)

1. May 21 Q3
2. Nov 21 Q4