Advanced Performance Management (ACCA P5)

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ACCA P5 (APM) Highlights

You’ll apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

Exam Duration
3 hours

Passing Marks
50/100
Mode Of Exam
Online
Attempts Mar|Jun|Sep|Dec

ACCA P5 (APM) Syllabus

A. Strategic planning and control

1. Strategic management accounting
2. Impact of external factors on
performance management
3. Performance hierarchy
4. Performance management and control of the organisation
5. Changes in business structure and
management accounting
6. Other environmental and ethical issues

B. Impact of risk and uncertainty on organisational performance

1. Impact of risk and uncertainty on
performance management

C. Performance management information systems and developments in technology

1. Performance management information systems
2. Sources of management information
3. Recording and processing systems and technologies
4. Data analytics
5. Management reports

D. Strategic performance measurement

1. Strategic performance measures in the private sector
2. Divisional performance and transfer
pricing issues
3. Strategic performance measures in notfor-profit  organisations
4. Non-financial performance indicators
5. The role of quality in management information and performance measurement systems
6. Performance measurement and strategic human resource management issues
7. Other behavioural aspects of performance measurement

E. Performance evaluation and corporate failure

1. Alternative views of performance measurement and management
2. Strategic performance issues in complex business structures
3. Predicting and preventing corporate failure

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