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ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam :Before going to ACCA P5 Advanced Performance Management Computer Based Exam first you should know about syllabus and other details.

ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam : The syllabus is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.

ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam : MAIN CAPABILITIES

On successful completion of this paper, candidates should be able to:

A Use strategic planning and control models to plan and monitor organisational performance

B Assess and identify key external influences on organisational performance

C Identify and evaluate the design features of effective performance management information and monitoring systems

D Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance

E Advise clients and senior management on strategic business performance evaluation and on recognising vulnerability to corporate failure.

ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam : 

A. Strategic planning and control

1. Strategic management accounting

2. Performance hierarchy

3. Performance management and control of the organisation

4. Changes in business structure and management accounting

5. Other environmental and ethical issues

B. External influences on organisational performance

1. Impact of risk and uncertainty on performance management

2. Impact of other external factors on performance management

C. Performance measurement systems and design

1. Performance management information systems

2. Sources of management information

3. Recording and processing methods

4. 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 not-for 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

ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam :  APPROACH TO EXAMINING THE SYLLABUS Paper P5 builds on paper F5, Performance Management, and candidates are expected to have a thorough understanding of the paper F5 syllabus. In addition, candidates will also be required to apply the principles and techniques covered in paper F2, Management Accounting.

Paper P5 has a link with Paper P3, Business Analysis, in the areas of strategic planning and control and performance measurement.

ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam : EXAMINATION STRUCTURE

The syllabus is assessed by a three-hour 15 minutes examination.

Section A: Section A will contain one compulsory question comprising of 50 marks

Section B: In section B candidates will be asked to answer two from three questions comprising of 25 marks each

ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam : ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers, students, regulatory and advisory bodies and learning providers.

There are changes to the syllabus to reflect the latest business and educational developments affecting this paper. These are summarised in the table below.

Section and subject areaSyllabus content
A Strategic planning and controlA1e This has been clarified to specify Porter’s generic strategies and 5 Forces models

ACCA P5 Advanced Performance Management Computer Based Exam

ACCA P5 Advanced Performance Management Computer Based Exam :The Advanced Performance Management syllabus further develops key aspects introduced in Paper F5, Performance Management, at the skills level and draws on aspects of the material covered from a more strategic and operational planning perspective in Paper P3, Business Analysis.

The syllabus introduces candidates to the strategic role of management accounting as a discipline for planning and controlling performance so that strategic objectives can be set, monitored and controlled. It also covers the impact of external factors on strategic management issues, such as macro-economic, fiscal, market and environmental impacts on performance. From appreciating the strategic context of performance management and the impact of wider factors, the syllabus examines, at an operational level, the issues relating to performance measurement systems and their design.

The syllabus then moves from performance management systems and their design to the scope and application of high-level performance measurement techniques in a variety of contexts, including not-for-profit organisations and multinational businesses. Having covered the strategic aspects of performance management and operational systems for the measurement and control of performance in a variety of contexts, candidates are then expected to synthesise this knowledge in the role of an advisor to senior management or independent clients on how to assess and control the performance of an entity, including the recognition of whether a business is facing difficulties or possibly failure.

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ACCA P5 Advanced Performance Management Computer Based Exam

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