In this episode of PM in the PM, Richard takes a different approach…

Instead of showing how to run a good business, we analyse a terrible one.

Welcome to F.O.O.L Ltd — where:

❌ Costs are reduced at the expense of quality
❌ Sales increase but profit falls
❌ Transfer pricing decisions destroy group value
❌ Zero-based budgeting is used the wrong way
❌ Targets are unrealistic and drive poor behaviour

👀 Through a “fly-on-the-wall” view of management meetings, this episode shows how key ACCA PM topics play out in practice:

• Variance analysis (and interrelationships)
• Sales price vs sales volume
• Transfer pricing & goal congruence
• Zero-based budgeting vs incremental budgeting
• Behavioural aspects of performance management

Key takeaway:
Performance Management is not about isolated calculations it’s about understanding how decisions impact the wider organisation.

If you're preparing for ACCA PM, this episode will help you:
✔ Improve your Section C answers
✔ Add depth to your explanations
✔ Spot hidden marks in exam questions

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