ACCA Advanced Performance Management ACCA APM P5 optional module

This optional ACCA APM P5 Advanced Performance Management module is designed to help you build on your existing performance management skills gained in earlier modules. If you choose to study this module, you'll learn more about how strategic planning and control models can be used to plan and monitor organisational performance, as well as assess the impact of risk and uncertainty on organisational performance. To achieve the full ACCA membership qualification you will need to complete this course, as well as 12 other modules. Alternatively, you can achieve your ACCA Strategic Professional qualification by completing the ACCA SBL P1 Strategic Business Leader and ACCA SBR P2 Strategic Business Reporting modules, as well as choosing two of the following optional modules:

• ACCA AFM P4 Advanced Financial Management
• ACCA APM P5 Advanced Performance Management
• ACCA AAA P7 Advanced Audit and Assurance

If you're looking to simply develop your management accounting knowledge, you can also study this course on its own. Read our guide to the ACCA course and modules.

Course Content

Section A Strategic planning and control

• Strategic management accounting
• Performance hierarchy
• Performance management and control of the organisation
• Environmental, social, and governance factors

Section B Impact of risk and uncertainty on organisational performance

• Impact of risk and uncertainty on performance management

Section C Performance management information systems and developments in technology

• Performance management information systems
• Sources of management information
• Recording and processing systems and technologies
• Data analytics
• Management reports

Section D Strategic performance management

• Strategic performance measures in the private sector
• Divisional performance and transfer pricing issues
• Strategic performance measures in not-for-profit organisations
• Non-financial performance indicators
• The role of quality in management information and performance measurement systems
• Performance measurement and strategic human resource management issues
• Other behavioural aspects of performance management

Section E Performance evaluation and corporate failure

• Alternative views of performance measurement and management
• Strategic performance issues in complex business structures
• Predicting and preventing corporate failure

Section F Employability and technology skills

• Use computer technology to efficiently access and manipulate relevant information
• Work on relevant response options, using available functions and technology, as would be required in the workplace
• Navigate windows and computer screens to create and amend responses to exam requirements, using appropriate tools
• Present data and information effectively, using the appropriate tools