ACCA:APM(P5) Complete Advanced Performance Management Course

Name: ACCA:APM(P5) Complete Advanced Performance Management Course
Rating: 4.5 (130 reviews)

From 2027 onward, APM will be known as SPI-Performance and Insights Professional

Created bySteven Khor, MIA, CFP, MBA,BA

Last updated 4/2026

English

What you'll learn

A. Use strategic planning and control models to plan and monitor organisational performance.
B. Identify and evaluate the design features of effective performance management information and monitoring systems.
C. Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance.
D. Advise clients and senior management on strategic business performance evaluation.

Course content

2 sections • 40 lectures • 18h 12m total length

Overview of Advanced Performance Management15:03
In this session, you will learn an overall syllabus of APM.

Chapter 1: Strategic management accounting1:44:50
In this chapter, you will learn:
1-Planning, control, and decision making
2- Role of performance management in strategic planning and control
3-Planning and control at strategic and operational levels
4-Strategic planning vs short term localized decisions
5-SWOT analysis and performance management
6-Strategic models and performance management
7-Benchmarking
8-The changing role of management accountant
Chapter 2: - Performance hierarchy51:06
In this chapter 2, you will learn the following
1. Vision and mission statement
2. Goals and objectives
3. Objective, critical success factors and performance metrics
4. Operational performance
Planning and control at different levels in the performance hierarchy
Chapter 3: Part 1 : Performance management and control of the organization13:47
In this chapter 3, you will revisit and revise those topics involving budgets, variances, and costing standards. In part 1, you will learn the objectives of budget, approach to budget, and incremental budget.
Chapter 3 Part 2: Fixed and Flexible Budget7:05
In this part, you will learn the fixed budget and flexible budget. Flexible budget can be used as planning and control tool.
Chapter 3 Part 3: Using High Low Method9:20
In this part 3, you will revisit the calculation of total cost using High Low Method.
Chapter 3 Part 4: Prepare a Flex Budget19:59
In this part, you will learn how to prepare a flex budget at different levels of activities such as 80% or 90% level of activities. You need a calculator.
Chapter 3 Part 5:Zero Based Budgeting (ZBB)10:04
In this part 5, we will learn the concept of Zero Based Budgeting, its advantages, and disadvantages.
Chapter 3 Part 6: Activity Based Budgeting (ABB)31:54
In this chapter 3 part 6, you will learn the activity-based budgeting (ABB), its advantages and disadvantages. You will learn how to calculate ABB.
Chapter 3 Part 7: Rolling Budget17:45
Chapter 3 Part 7 will teach you about the rolling budget, its advantages, and disadvantages. The criticism of the budget is also covered in this part 7.
Chapter 3 Part 8: Learning Curve28:38
In this Chapter 3 Part 8, you will learn the concept of the learning curve and calculate the result of the learning curve. You will also learn the limitations of the learning curve.
Chapter 3 Part 9: Standard Costing8:55
In this chapter 3 part 9, you will learn the standard costing, the purpose of setting the standard, types of standards, and the concept of controllability.
Chapter 3 Part 10: Variance Analysis38:28
In this chapter 3 part 10, you will learn how to calculate different variances, the reasons for favourable and adverse effects of variances.
Chapter 3 Part 11: Operating Statement17:45
In this chapter 3 part 11, you will learn how to prepare the operating statement that includes all the variances.
Chapter 3 Part 12: Materials Mix and Yield Variances20:45
In this chapter 3 part 12, you will learn how to calculate materials mix and yield variances.
Chapter 3 Part 13: Performance Analysis and Behavioural Aspects18:52
In this chapter 3 Part 13, you will learn the behavioral aspects of budgeting.
Chapter 4 Part 1: Changes in Business Structure.1:48:06
In this chapter 4 part 1, you will learn how the organisation's structures influence the needs of information, Business Process Re-engineering (BPR), and McKinsey's 7s model.
Chapter 4 Part 2: Changes in Business Structure.20:39
In this Chapter 4 part 2, you will learn the concepts of stakeholders, how to manage the stakeholders and environmental management accounting (TBL)
Chapter 5 Part 1 : Risk and Uncertainty12:16
In this chapter 5 part 1, you will learn the concept of risk and uncertainty.
Chapter 5 Part 2: Decision Rules22:03
In this chapter 5 part 2, you learn how to calculate maximin and maximax decision rules. The minimax regret rule will also cover here.
Chapter 6 Part 1: Strategic Performance Measure9:39
In this chapter 6 part 1, you will learn the importance of management information systems. Enterprise Resource Planning (ERP) system is also covered in this chapter.
Chapter 6 Part 2: Lean Management Information21:12
In this chapter 6 part 2, you will be introduced the "Lean" production concept, the benefits of implementing lean production. Five (5) S- Sort, Simplify, Scan, Standard and Sustain framework covers here.
Chapter 6 Part 3: Big Data & Data Analytics25:59
Chapter 7 Part 1: Strategic Performance Measures in Private Sector23:28
In this chapter 7 part 1, you will learn the objectives of the private sector and how to measure the performance of private organisations. In this part, you will learn how to calculate Total Shareholder Return and various financial ratios to measure the financial performance of the organisations.
Chapter 7 Part 2: RI & EBITDA15:28
In this chapter 7 part 2, you will learn about residual income and how to calculate the residual income and earning before interest tax depreciation amortisation (EBITDA)
Chapter 7 Part 3: NPV,IRR, MIRR20:58
In this chapter 7 part 3, you will learn how to calculate net present value, internal rate of return, and modified internal rate of return.
Chapter 7 Part 4: EVA14:33
In this chapter 7 part 4, you will learn the concept of economic value added and know how to calculate EVA.
Chapter 8 Part 1: Divisional Performance & Transfer Pricing Issues27:06
In this chapter 8 part 1, you will learn the reasons for measuring performance on division, and the advantages and disadvantages of divisionalisation. Transfer pricing is introduced here.
Chapter 8 Part 2: Divisional Performance & Transfer Pricing Issues46:45
In this chapter 8 part 2, you will learn how to calculate transfer pricing using different methods.
Chapter 9: Strategic performance measures in not for profit organizations42:32
In this chapter 9, you will learn the differences between profit oriented organisations and non for profit organisations in term of the performance measures.
Chapter 10 Part 1: Non financial performance indicators.30:19
In this chapter 10 part 1, you will learn various types of nonfinancial performance indicators; the reasons why using non-financial performance indicators to measure performance.
Chapter 10 Part 2: Non financial performance indicators.24:59
In this chapter 10 part 2, you will learn the relationship between non-financial performance indicators and human behavior. In this part, you will also learn 12 factors used to measure the performance of services.
Chapter 11 Part 1: Role of quality in management info & performance measure28:07
In this chapter 11 part 1, you will learn the concept of kaizen, continuous improvement (CI), factors to consider when implementing continuous improvement, and the benefits of implementing CI.
Chapter 11 Part 2: Role of quality in management info & performance measure38:53
In this chapter 11 part 2, you will learn the JIT system, QMS, TQM and six sigma.
Chapter 12 Part 1:Performance measurement, strategic HRM issues and others21:50
In this chapter 12 part 1, you will learn the concept of strategic human resource and understand the use of reward to motivate performance.
Chapter 12 Part 2:Performance measurement, strategic HRM issues and others29:23
In this chapter 12 part 2, you will learn hard accountability, soft accountability and Hopwood management style in relation to performance management..
Chapter 13 Part 1:Alternative views of performance measurement and management.27:08
In this chapter 13 part 1, you will learn how to use a balance scorecard and the performance pyramid to measure the performance of organisation.
Chapter 13 Part 2:Alternative views of performance measurement and management.26:03
In this chapter 13 part 2, you will learn how to use the block-building method to measure performance. Activity-based management and value-based management are introduced in this chapter. You will learn how to use ABM and VBM as the technique to improve performance.
Chapter 14 Part 1:Strategic performance issues in complex business structures22:20
In this chapter 14 part 1, you will learn the reasons why different business models have different ways of measuring performance.
Chapter 14 Part 2: Strategic Performance Issues in Complex Business Structure18:14
In this chapter 14 part 2, you will learn how joint venture, strategic alliance and virtual organisations measure their performance.

Requirements

You will learn everything

Description

The aim of the syllabus is to apply relevant knowledge, and skills and exercise professional judgment 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 organization and its strategic and operational development.

The Advanced Performance Management syllabus further develops key aspects introduced in Performance Management at the Applied Skills level.

The syllabus introduces candidates to the strategic role of management accounting as a discipline for planning and controlling performance so that strategic objectives can be set, monitored, and controlled. It recognizes the impact of external factors on strategic management issues and covers the risks these factors present and how they can be measured and managed. From appreciating the strategic context of performance management and the impact of wider factors, the syllabus examines the issues relating to performance management information systems and their design. It also addresses the impact which developments in technology will have on the performance management and measurement systems used by organizations.

The syllabus then moves from performance management systems to the scope and application of high-level performance measurement techniques in a variety of contexts, including not-for-profit organizations and multi-national businesses. Having covered the strategic aspects of performance management and operational systems for the measurement and control of performance in a wide range of organizational contexts, , candidates are then expected to synthesize this knowledge in the role of an advisor to senior management or independent clients on how to assess and control the performance of an entity.

The professional skills section of the syllabus links to all others and provides a range of professional skills that the candidate must demonstrate in the exam. These professional skills will make candidates more employable, or if already in work, will enhance their opportunities for advancement.

The syllabus concludes with outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the APM examination. This includes being able to access and open exhibits, requirements, and response options from different sources and being able to use the relevant functionality and technology to prepare and present response options in a professional manner. These skills are specifically developed by practicing and preparing for the APM exam, using the learning support content for computer-based exams available via the practice platform and the ACCA website, and will need to be demonstrated during the live exam.

Who this course is for:

ACCA students and anyone wants to learn the methods of how to improve performance.

ACCA:APM(P5) Complete Advanced Performance Management Course

What you'll learn

Explore related topics

Course content

Introduction to Advanced Peformance Management1 lecture • 15min

Course Content39 lectures • 17hr 57min

Requirements

Description

Who this course is for: