*This F2 (MA) Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: Performance Measurement, Strategic or Corporate Planning, Tactical Planning, Operational Planning, Critical Success Factors (CSFs), Competitiveness, Resource Utilization, Responsiveness (Lead Time), Financial Performance, Measuring Profitability, Responsibility Centers, Cost per Unit, Net Profit Margin, Measuring Activity, Measuring Risk, Gearing financial ratio, Return on Capital Employed (ROCE), Asset Turnover, Production/Volume and Capacity Ratios, Efficiency Ratio, Residual Income (RI), Performance Measures for Materials and Labour, Manipulation of Results, Non-Financial Performance, Productivity Measure and Resource Utilization, Benchmarking, Internal Benchmarking, Competitive Benchmarking, Functional Benchmarking, Strategic Benchmarking, Costing Systems, Contract Costing, Job Costing, Process Costing, Batch Costing, Financial Performance, Value for Money.
“F2 (MA) Summary Notes” by ACCA Online Academy.Com. For All Chapters (Pdf) Click below:
