ACCA APM Advanced Performance Management (formerly P5)

Throughout the Advanced Performance Management paper, you will consider the strategic role of management accounting and how it is used in the planning and control of a businesses’ performance. You will also reflect on the effect of external factors on strategic management and how a business can measure and manage these risks.

Advanced Performance Management

Exam Structure

The paper-based exam is divided into two sections:

  • Section A: This section is worth 50-marks and involves answering a case study on an organisation within a particular business context.
  • Section B: This section will require you to answer two 25-mark questions which will normally be scenario-based questions.

Paper syllabus​

The Advanced Performance Management syllabus is made up of five sections.

Strategic planning and control - You will learn about strategic management accounting and assess the impact of external factors on this type of accounting.

Impact of risk and uncertainty on organisational performance – You will learn to assess the impact of risk and uncertainty on performance management.

Performance management information systems and developments in technology – You will learn about performance management information systems, sources of management information, data analytics and management reports.

Strategic performance measurement – You will consider strategic performance measures in the private sector as well as strategic performance measures for not-for-profit organisations and the role of quality in management information and performance measurement systems.

Performance evaluation and corporate failure – You will learn alternative views of performance measurement and management as well as how to predict and prevent corporate failure.

Daytime sessions run between 9.45am-1.15pm.

Afternoon sessions run between 2.00pm-5.30pm.

Evening sessions run between 6.45pm-10.15pm.

You can choose between on-campus or online teaching, depending on your personal and professional commitments.

By the time you have completed the ACCA APM you will be able to:

  • Strategically plan and use control models to monitor an organisation’s performance
  • Evaluate the impact of risk and uncertainty on an organisation’s performance
  • Identify and assess the design features of effective performance management information
  • Apply strategic performance measurement techniques in a way that is appropriate for improving an organisation’s performance
  • Impart advice to clients and senior management on their business’s performance and on how to recognise their vulnerability to corporate failure

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