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Paper P1 Performance Operations Study Notes: variance analysis. (2012)
Journal Article
Steven, M. (2012). Paper P1 Performance Operations Study Notes: variance analysis. Financial Management -London-, 44-48

Variance analysis is a standard management accounting technique, but too many P1 candidates struggle to apply it because they don’t bother to understand what all the variances actually mean.

Paper P1 Performance Operations Study Notes: annual equivalent method. (2012)
Journal Article
Steven, M. (2012). Paper P1 Performance Operations Study Notes: annual equivalent method. Financial Management -London-, 44-46

When you’re conducting investment appraisals or making capital budgeting decisions, the annualised equivalent method will allow you to make a proper comparison of assets with unequal lifespans

Polly Peck: the breaking of an entrepreneur? (1996)
Journal Article
Gallagher, J., Lauchlan, J., & Steven, M. (1996). Polly Peck: the breaking of an entrepreneur?. Journal of Small Business and Enterprise Development, 3(1), 3-12. https://doi.org/10.1108/eb020960

Asil Nadir stands accused of fraud and theft. The sums involved are massive. He is openly accused of the misappropriation of about £371 million. In private, the figure is thought to be substantially greater. However, contradictory views are promoted... Read More about Polly Peck: the breaking of an entrepreneur?.