The aim of ACCA Advanced Performance Management (APM) (P5) is to 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 and operational development.
The ACCA Advanced Performance Management (APM) Syllabus includes:
A) Strategic planning and control
B) Impact of risk and uncertainty on organisational performance
C) Performance measurement systems and design
D) Strategic performance measurement
E) Performance evaluation and corporate failure