ICAN Performance Management Notes
Measuring, analysing and improving the performance of an organisation. This course follows the ICAN syllabus in 77 topics. All 77 are published, each with detailed notes, worked examples, exam tips and ICAN-style practice questions.
Topics in ICAN Performance Management
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About ICAN Performance Management Notes
These are the 77 Performance Management topics, in teaching order, across 7 syllabus sections. The first note is “Information systems in organisations” and the last is “The changing role of the management accountant and contemporary issues”. Reading them all takes about 16 hours. At an hour a day, that is about 2 weeks.
What you will learn
- Use information systems and data analytics to support management (10% of marks)
- Cost products using activity-based costing and other advanced methods (15% of marks)
- Make decisions under constraints, risk and uncertainty (25% of marks)
- Build budgets, explain variances and recommend control action (20% of marks)
- Measure divisional and organisational performance with financial and non-financial measures (15% of marks)
- Evaluate performance and spot the warning signs of corporate failure (10% of marks)
- Discuss sustainability and other emerging issues in performance management (5% of marks)
What ICAN asks most
These topics came up most often in the Pathfinder past questions mapped to these notes. A question that covers several topics counts for each one. Start here if you are short on time.
- Divisional performance: return on investment and residual income 14 questions
- Limiting factors: allocating a single scarce resource 13 questions
- Expected values and decision rules: maximax, maximin and minimax regret 12 questions
- Relevant costs for specific decisions: materials, labour, equipment and overheads 10 questions
- One-off contracts, shutdown and further processing of joint products 10 questions
Frequently asked Questions about Performance Management
What is ICAN Performance Management?
Measuring, analysing and improving the performance of an organisation. It is a Skills level paper.
Are the Performance Management notes free?
Yes. All 77 topics are free to read online. You pay only to keep them as PDF and Word, which come in the course pack with the full question bank and marking guides.
Do the notes cover variances, budgeting and sustainability?
Yes. Decision-making techniques carry the most marks at 25%, then budgeting and control at 20%. Variance analysis, performance measurement and sustainability reporting all have worked notes.
How many topics are in Performance Management?
There are 77 topics in 7 syllabus sections, in teaching order. Each has a summary, worked examples, exam tips and practice questions.
Which section carries the most marks in Performance Management?
Decision making techniques is the biggest section, at 25% of marks. Start there, but do not skip the rest. Any section can be examined.
Can I practise with past questions?
Yes. Every topic has ICAN-style practice questions with marking guides. Where past ICAN questions exist, a Pathfinder section lists them by diet and year, so you can try the real thing.
What mark do I need to pass Performance Management?
ICAN papers are normally passed with 50%. Confirm the current rule on the official ICAN portal, because the Institute can change it.
Are the notes up to date?
They follow the ICAN Skills level syllabus, so they are the same for every diet. Found a mistake? Tap Tell us on any topic and we will check it.
Are these notes from ICAN?
No. Accountants.ng is independent of ICAN. ICAN publishes the official syllabus, study text and past papers, so use our notes alongside them.
How do I study Performance Management without getting overwhelmed?
Take one topic at a time. Read it, try the practice questions, then check the marking guide. Move through the sections in order, and give extra time to the sections with more marks.