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Level 6 Diploma in Accounting and Business

Throughput and Environmental Management Accounting

AB602 · Business Performance Measurement — Week 9 of 16

CourseAB602
Week9 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Throughput and Environmental Management Accounting

  1. Theory of Constraints
  2. Throughput Accounting Ratio (TPAR)
  3. Material flow cost accounting
  4. Environmental cost identification and eco-efficiency
  5. APM topic Explainer: Environmental Management Accounting
  6. CIMA P1 Limiting Factor Analysis, Theory of Constraints and Throughput
  7. Throughput accounting - ACCA Performance Management (PM)

What you will be able to do

  • 3.3 Evaluate the relationship between throughput and environmental accounting.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: evaluate the relationship between throughput and environmental accounting.

Study materials

Videos

  • APM topic Explainer: Environmental Management Accounting · YouTube · ACCA Student Study Resources · 22 min · for registered students
  • CIMA P1 Limiting Factor Analysis, Theory of Constraints and Throughput · YouTube · OpenTuition · 20 min · for registered students
  • Throughput accounting - ACCA Performance Management (PM) · YouTube · OpenTuition · 20 min · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
MidtermWeek 10
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: Foundations of Performance Measurement
  • Week 2: Data Infrastructure and External Influences
  • Week 3: Performance Analysis in For-Profit Organisations
  • Week 4: Not-for-Profit and Public Sector Performance
  • Week 5: Divisional Performance Measurement
  • Week 6: Activity-Based Costing and Management
  • Week 7: Target Costing and Life-Cycle Costing
  • Midterm: Midterm evaluation
  • Week 9: Throughput and Environmental Management Accounting
  • Week 10: Transfer Pricing in Divisionalised Organisations
  • Week 11: Performance Reporting and Stakeholder Communication
  • Week 12: Applying Business Performance Measurement in practice: case…
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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