ACCA Qualification P5 Advanced Performance Management / Управление результатами деятельности - Продвинутый Уровень Revision: Курсы

Detailed syllabus
A Strategic planning and control

1. Introduction to strategic management accounting
2. Performance management and control of the organisation
3. Changes in business structure and management accounting
4. Effect of Information Technology (IT) on strategic management accounting
5. Other environmental and ethical issues

B External influences on organizational performance

1. Changing business environment
2. Impact of external factors on strategy and performance

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. Performance hierarchy
2. Strategic performance measures in private sector
3. Divisional performance and transfer pricing issues
4. Strategic performance measures in not-forprofit organisations
5. Non- financial performance indictors
6. The role of quality in management information and performance measurement systems
7. Performance measurement and strategic human resource management issues
8. Performance measurement and the reward systems
9. 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

F Current developments and emerging issues performance management

1. Current developments in management accounting techniques
2. Current issues and trends in performance management

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

Examination Structure

The examination will be a three hour paper in two sections:

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

Total 100 marks