ACCA APM Revision June 2025 Intake

🎯 Course Goal of Advanced Performance Management (APM) To develop the knowledge and skills required to evaluate and improve the performance of organizations, with a strategic focus. The course aims to equip learners with the ability to apply advanced performance management techniques, make informed decisions, and provide insightful, strategic analysis that drives organizational success.

✅ Learning Outcomes of APM By the end of the course, learners should be able to: 1. Apply Strategic Performance Measurement Select and apply appropriate performance management techniques to support strategic objectives. Evaluate financial and non-financial performance in a variety of business contexts, including private, public, and not-for-profit sectors. 2. Assess Performance in Complex Scenarios Analyze the effectiveness of performance indicators and recommend improvements. Handle challenges in performance evaluation, including long-term decision-making and stakeholder conflicts. 3. Use Advanced Management Accounting Techniques Apply tools such as activity-based costing, balanced scorecards, value-based management, and benchmarking. Assess the impact of external factors, including the environment, market conditions, and regulation on performance. 4. Advise on Strategic Performance Issues Provide management with insight and advice based on integrated analysis of financial and strategic data. Evaluate business strategies using strategic models such as SWOT, PESTEL, and Porter's Five Forces. 5. Integrate Risk and Uncertainty in Performance Planning Identify and assess risks to performance, and incorporate uncertainty into performance measurement and decision-making. 6. Demonstrate Professionalism and Ethical Judgment Address ethical issues in performance management scenarios and apply professional judgment to resolve them.