ACCA APM Advanced Performance Management is designed to enable learners to being able to apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts to contribute to the planning, control and evaluation of the performance of an organisation and its strategic and operational development.
About the lecturer
Noel Ryan, formerly a Financial Controller, is a Business Change Consultant.
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ACCA APM – Advanced Performance Management Syllabus & Exam
The aim of the syllabus is to apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting
techniques in different business contexts to contribute to the planning, control and evaluation of the performance of an organisation and its strategic and operational development.
Objective of the Syllabus
Strategic planning and control,
Impact of risk and uncertainty on organisational performance,
Performance management information systems and developments in technology,
Strategic performance measurement,
Performance evaluation and corporate failure.
The syllabus is assessed by a three hour 15 minutes examination.
Section A of the exam will always be a 50 mark case study based on an organisation in a particular business context. It will include the organisation’s mission
statement and strategic objectives and candidates will be expected to be able to assess the methods by which the organisation is controlling, managing and measuring performance in order to achieve its objectives. This assessment could include an evaluation of the organisation’s performance report, its information systems, new strategies or projects and its performance management and measurement systems. Candidates should understand that they will be expected to undertake calculations, draw comparison against relevant information where appropriate and be prepared to offer alternative recommendations as needed.
Management accountants are required to look across a range of issues which will affect organisational performance, the achievement of objectives and
impact on operations and so candidates should expect to see Section A of the exam focus on a range of issues from across syllabus sections A, C and D.
These will vary depending on the business context the case study in Section A is based on. Section A will also include four professional marks which will be awarded for the candidate’s approach to the format requested for the answer, for example a report to the Board of Directors.
Candidates will be required to answer a further two 25 mark questions in Section B of the exam, which will normally comprise of scenario based questions.
One of the Section B questions will come mainly from syllabus section E, however the other Section B question can come from any other syllabus section.
Section B questions will also require candidates to address a range of issues influencing performance of organisations in specific business situations.
Total 100 marks
To read more about APM and to access past exam papers please click here.