ACCA PM Revision | Topic 1: Advanced Costing Techniques | Part 5: Environmental Costing
ACCA with Vishal Pal
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ACCA PM Revision | Topic 1: Advanced Costing Techniques | Part 5: Environmental Costing
164 просмотра · 13 дней назад
ACCA with Vishal Pal
61 подписчик
164 просмотра · 13 дней назад
In this lecture, we cover Environmental Management Accounting (EMA) as part of the Advanced Costing Techniques section of the ACCA Performance Management (PM) syllabus.
This is Part 5 of Topic 1 in my ACCA PM Revision Lecture Series. The complete topic will cover:
📌 Topic 1: Advanced Costing Techniques
Part 1 – ABC Costing
Part 2 – Target Costing
Part 3 – Lifecycle Costing
Part 4 – Throughput Costing
Part 5 – Environmental Management Accounting (EMA)
In this video:
What is Environmental Management Accounting (EMA)?
Environmental costs and their classification
Environmental cost categories
Material Flow Cost Accounting (MFCA)
Input and output analysis
Environmental cost identification and measurement
Physical and monetary information in EMA
Step-by-step numerical questions
ACCA exam-focused approach
Common mistakes and important points
This series is designed for students preparing for ACCA PM (Performance Management) and looking for a structured revision of the syllabus with concepts, exam technique and question practice.
📚 Subject: ACCA Performance Management (PM)
📖 Topic: Advanced Costing Techniques
🎯 Part: 5 – Environmental Management Accounting (EMA)
Next: Topic 2 – Cost-Volume-Variances (CVP)
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