ACCA P5 Advanced Performance Management course outline

Three (3) 65 mark tests and One Mock 100 marks

18 hours revision

Focus exam notes





Module 1











Test 1

2 hours

65 marks









Introduction to Performance Management: the big picture


Strategic management accounting


Performance Planning: From long-term strategic to short-term budgeting

External Influences

Internal influences: behavioural issues and motivation

Traditional performance management systems

Risk and uncertainty


Module 2










Test 2

2 hours

65 marks








Performance operations and systems: Traditional and modern costing systems


Japanese approach to performance management

Modern costing approaches

Value management

Business Failure

Performance Information systems

Responsibility accounting and controllability


Module 3








Test 3

2 hours

65 marks






Performance Evaluation


Financial approach

Holistic approaches

Transfer pricing

Human Resources & Reward


Revision Module

18 hours teaching









Mock exam

3 hours

100 marks








Cover all the above topics


Strategic planning & control

External influences on organizational performance

Performance measurement systems & design

Strategic performance measurement

Performance evaluation & corporate failure

Current development & emerging issues



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