April Fools Special: The Worst Business Ever Built – F.O.O.L Ltd

<p>In this episode of <strong>PM in the PM</strong>, Richard takes a different approach…</p><p>Instead of showing how to run a good business, we analyse a <em>terrible</em> one.</p><p>Welcome to <strong>F.O.O.L Ltd</strong> — where:</p><p>❌ Costs are reduced at the expense of quality<br>❌ Sales increase but profit falls<br>❌ Transfer pricing decisions destroy group value<br>❌ Zero-based budgeting is used the wrong way<br>❌ Targets are unrealistic and drive poor behaviour</p><p>👀 Through a “fly-on-the-wall” view of management meetings, this episode shows how key ACCA PM topics play out in practice:</p><ul><li>Variance analysis (and interrelationships)</li><li>Sales price vs sales volume</li><li>Transfer pricing &amp; goal congruence</li><li>Zero-based budgeting vs incremental budgeting</li><li>Behavioural aspects of performance management</li></ul><p><strong>Key takeaway:</strong><br>Performance Management is not about isolated calculations it’s about understanding how decisions impact the wider organisation.</p><p>If you&#39;re preparing for ACCA PM, this episode will help you:<br>✔ Improve your Section C answers<br>✔ Add depth to your explanations<br>✔ Spot hidden marks in exam questions</p><p><br></p><p><br></p><p>Like, subscribe, and share with other PM students<br>Follow for more exam-focused content</p><p></p>