AIM
The aim of the syllabus is to apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts to contribute to the planning, control and evaluation of the performance of an organisation and its strategic and operational development. The Advanced Performance Management syllabus further develops key aspects introduced in Performance Management at the Applied Skills level.
Objectives
MAIN CAPABILITIES
On successful completion of this exam, candidates should be able to:
A Use strategic planning and control models to plan and monitor organisational performance
B Assess the impact of risk and uncertainty on organisational performance
C Identify and evaluate the design features of effective performance management information and monitoring systems and recognise the impact of developments in technology on performance measurement and management 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.
BRIEF CONTENTS
A Strategic planning and control
B Impact of risk and uncertainty on organisational performance
C Performance management information systems and developments in technology
D Strategic performance measurement
E Performance evaluation and corporate failure