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Advanced Performance Management APM
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Advanced Performance Management APM,Summary of content. Introduction,1 Intellectual levels,2 Learning hours and educational. recognition,3 Guide to ACCA examination structure,4 Guide to ACCA examination. assessment,Advanced Performance,Management syllabus. 5 Relational diagram linking Advanced,Performance Management with other.
6 Overall aim of the syllabus,7 Main capabilities,8 Rationale. 9 Approach to examining the syllabus,10 The syllabus. Advanced Performance,Management study guide,11 Detailed study guide. ACCA 2019 2020 All rights reserved,Advanced Performance Management APM. 1 Intellectual levels 2 Learning hours and,The syllabus is designed to.
progressively broaden and deepen the,recognition,knowledge skills and professional. The ACCA qualification does not,values demonstrated by the student on. prescribe or recommend any particular,their way through the qualification. number of learning hours for,examinations because study and. The specific capabilities within the,learning patterns and styles vary greatly.
detailed syllabuses and study guides are,between people and organisations This. assessed at one of three intellectual or,also recognises the wide diversity of. cognitive levels,personal professional and educational. circumstances in which ACCA students,Level 1 Knowledge and. find themselves,comprehension,Level 2 Application and analysis.
As a member of the International,Level 3 Synthesis and evaluation. Federation of Accountants ACCA seeks,to enhance the education recognition of. Very broadly these intellectual levels,its qualification on both national and. relate to the three cognitive levels at,international education frameworks and. which the Applied Knowledge,with educational authorities and partners.
the Applied Skills and the Strategic,globally In doing so ACCA aims to. Professional exams,ensure that its qualification is recognised. are assessed,and valued by governments regulatory,authorities and employers across all. Each subject area in the detailed study,sectors To this end ACCA qualification. guide included in this document is given,is currently recognised on the education.
a 1 2 or 3 superscript denoting,frameworks in several countries Please. intellectual level marked at the end of,refer to your national education. each relevant learning outcome This,framework regulator for further. gives an indication of the intellectual,information. depth at which an area could be,assessed within the examination.
Each syllabus is organised into main,However while level 1 broadly equates. subject area headings which are further,with Applied Knowledge level 2. broken down to provide greater detail on,equates to Applied Skills and level 3 to. Strategic Professional some lower level,skills can continue to be assessed as. the student progresses through each,level This reflects that at each stage of.
study there will be a requirement to,broaden as well as deepen capabilities. It is also possible that occasionally some,higher level capabilities may be. assessed at lower levels,ACCA 2019 2020 All rights reserved. Advanced Performance Management APM,3 Guide to ACCA assessment methods allow ACCA to. focus on testing students technical and,examination application skills rather than for.
structure and example their ability to perform simple. delivery mode calculations, The structure and delivery mode of Strategic Professional. examinations varies Strategic Business Leader is ACCA s. case study examination at Strategic, Applied Knowledge Professional and is examined as a. The Applied Knowledge examinations closed book exam of four hours. contain 100 compulsory questions to including reading planning and. encourage candidates to study across reflection time which can be used. the breadth of each syllabus These flexibly within the examination There is. are assessed by a two hour computer no pre seen information and all exam. based examination related material including case,information and exhibits are available. Applied Skills within the examination Strategic, The Corporate and Business Law exam Business Leader is an exam based on. is a two hour computer based objective one main business scenario which. test examination for English and Global involves candidates completing several. For the format and structure of the tasks within which additional material. Corporate and Business Law or may be introduced All questions are. Taxation variant exams refer to the compulsory and each examination will. Approach to examining the syllabus in contain a total of 80 technical marks and. section 9 of the relevant syllabus and 20 Professional Skills marks. study guide,The other Strategic Professional exams.
The other Applied Skills examinations are all of three hours and 15 minutes. PM TX UK FR AA and FM duration All contain two Sections and. contain a mix of objective and longer all questions are compulsory These. type questions with a duration of three exams all contain four professional. hours for 100 marks These are marks,assessed by a three hour computer. based exam Prior to the start of each For September and December 2019. exam there will be time allocated for sessions all Strategic Professional. students to be informed of the exam exams will be assessed by paper based. instructions examination From March 2020 these,exams will become available by. The longer constructed response computer based examination More. question types used in the Applied Skills detail regarding what is available in your. exams excluding Corporate and market will be on the ACCA global. Business Law require students to website,effectively mimic what they do in the. workplace Students will need to use a With Applied Knowledge and Applied. range of digital skills and demonstrate Skills exams now assessed by computer. their ability to use spreadsheets and based exam ACCA is committed to. word processing tools in producing their continuing on its journey to assess. answers just as they would use these,tools in the workplace These. ACCA 2019 2020 All rights reserved,Advanced Performance Management APM.
allexams within the ACCA Qualification,using this delivery mode. The question types used at Strategic,Professional again require students to. effectively mimic what they would do in,the workplace and with the move to. CBE these exams again offer ACCA the,opportunity to focus on the application of. knowledge to scenarios using a range,of tools spreadsheets word.
processing and presentations not only,enabling students to demonstrate their. technical and professional skills but also,their use of the technology available to. today s accountants,ACCA encourages students to take time. to read questions carefully and to plan,answers but once the exam time has. started there are no additional,restrictions as to when candidates may.
start producing their answer,Time should be taken to ensure that all. the information and exam requirements,are properly read and understood. The pass mark for all ACCA,Qualification examinations is 50. ACCA 2019 2020 All rights reserved,Advanced Performance Management APM. 4 Guide to ACCA generally examine the Finance Act,which was passed in the previous year.
examination Therefore exams falling in the period 1. assessment June 2019 to 31 March 2020 will,examine the Finance Act 2018 and any. ACCA reserves the right to examine any examinable legislation which is passed. learning outcome contained within the outside the Finance Act before 31 July. study guide This includes knowledge 2018,techniques principles theories and. concepts as specified For the financial For additional guidance on the. accounting audit and assurance law examinability of specific tax rules and. and tax exams except where indicated the depth in which they are likely to be. otherwise ACCA will publish examined reference should be made to. examinable documents once a year to the relevant Finance Act article written. indicate exactly what regulations and by the examining team and published on. legislation could potentially be assessed the ACCA website. within identified examination sessions,None of the current or impending. For most examinations not tax devolved taxes for Scotland Wales and. regulations issued or legislation passed Northern Ireland is or will be. on or before 31 August annually will be examinable. examinable from 1 September of the,following year to 31 August of the year. after that Please refer to the,examinable documents for the exam.
where relevant for further information,Regulation issued or legislation passed. in accordance with the above dates may,be examinable even if the effective date. is in the future,The term issued or passed relates to. when regulation or legislation has been,formally approved. The term effective relates to when,regulation or legislation must be applied.
to an entity transactions and business,The study guide offers more detailed. guidance on the depth and level at,which the examinable documents will be. examined The study guide should,therefore be read in conjunction with the. examinable documents list,For UK tax exams examinations falling. within the period 1 June to 31 March will,ACCA 2019 2020 All rights reserved.
Advanced Performance Management APM,5 Relational diagram linking Advanced. Performance Management with other exam, This diagram shows links between this exam and other exams preceding or. following it Some exams are directly underpinned by other exams such as. Advanced Performance Management by Performance ManagementThis diagram. indicates where students are expected to have underpinning knowledge and where. it would be useful to review previous learning before undertaking study. 6 Overall aim of the syllabus, This syllabus and study guide is designed to help with planning study and to provide. detailed information on what could be assessed in any examination session. 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,ACCA 2019 2020 All rights reserved,Advanced Performance Management APM. 7 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. This diagram illustrates the flows and links between the main capabilities of the. syllabus and should be used as an aid to planning teaching and learning in a. structured way,ACCA 2019 2020 All rights reserved,Advanced Performance Management APM. 8 Rationale business is facing difficulties or possibly. 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 recognises. the impact of external factors on,strategic management issues such as. macro economic fiscal market and,environmental impacts on performance.
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 ystems and. their design It also addresses the,impact which developments in.
technology will have on the performance,management and measurement. systems used by organisations,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 organisations and multi national,businesses Having covered the.
strategic aspects of performance,management and operational systems. for the measurement and control of,performance in a variety of contexts. candidates are then expected to,synthesise 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,including the recognition of whether a.
ACCA 2019 2020 All rights reserved,Advanced Performance Management APM. 9 Approach to calculations draw comparison against. relevant information where appropriate, examining the and be prepared to offer alternative. syllabus recommendations as needed,Management accountants are required. The Advanced Performance to look across a range of issues which. Management exam builds upon the will affect organisational performance. skills and knowledge examined in the the achievement of objectives and. Performance Management exam At impact on operations and so candidates. this stage candidates will be expected to should expect to see Section A of the. demonstrate an integrated knowledge of exam focus on a range of issues from. the subject and an ability to relate their across syllabus sections A C and D. technical understanding of the subject to These will vary depending on the. issues of strategic and operational business context the case study in. importance to the organisation The Section A is based on Section A will. study guide specifies the wide range of also include four professional marks. contextual understanding that is which will be awarded for the. required to achieve a satisfactory candidate s approach to the format. standard at this level requested for the answer for example a. report to the Board of Directors,Examination Structure. The syllabus is assessed by a three, hour 15 minutes examination Candidates will be required to answer a.
further two 25 mark questions in Section,Section A B of the exam which will normally. comprise of scenario based questions,Section A of the exam will always be a. 50 mark case study based on an One of the Section B questions will. organisation in a particular business come mainly from syllabus section E. context however the other Section B question,can come from any other syllabus. It will include the organisation s mission,statement and strategic objectives and. candidates will be expected to be able to Section B questions will also require. assess the methods by which the candidates to address a range of issues. organisation is controlling managing influencing performance of organisations. and measuring performance in order to in specific business situations. achieve its objectives This assessment, could include an evaluation of the Total 100 marks.
organisation s performance report its,information systems new strategies or. projects and its performance,management and measurement. systems Candidates should understand,that they will be expected to undertake. ACCA 2019 2020 All rights reserved,Advanced Performance Management APM. 10 The syllabus 2 Divisional performance and transfer. pricing issues, A Strategic planning and control 3 Strategic performance measures in.
not for profit organisations,1 Strategic management accounting. 4 Non financial performance indicators,2 Impact of external factors on. performance management 5 The role of quality in management. information and performance,3 Performance hierarchy measurement systems. 4 Performance management and 6 Performance measurement and. control of the organisation strategic human resource. management issues,5 Changes in business structure and. management accounting 7 Other behavioural aspects of. performance measurement,6 Other environmental and ethical.
issues E Performance evaluation and,corporate failure. B Impact of risk and uncertainty on, organisational performance 1 Alternative views of performance. measurement and management,1 Impact of risk and uncertainty on. performance management 2 Strategic performance issues in. complex business structures,C Performance management. information systems and 3 Predicting and preventing corporate. developments in technology failure,1 Performance management.
information systems,2 Sources of management information. 3 Recording and processing methods,4 Data analytics. 5 Management reports,D Strategic performance,measurement. 1 Strategic performance measures in,the private sector. ACCA 2019 2020 All rights reserved,Advanced Performance Management APM.
i Political climate,11 Detailed study guide ii Market conditions. 3 Performance hierarchy,A Strategic planning and,control a Discuss how the purpose structure. and content of a mission statement, 1 Strategic management accounting impacts on performance. measurement and management 2,a Explain the role of strategic. performance management in b Discuss how strategic objectives are. strategic planning and control 2 cascaded down the organisation via. the formulation of subsidiary, b Discuss the role of performance performance objectives 2.
measurement in checking progress, towards the corporate objectives 2 c Apply critical success factor analysis. in developing performance metrics, c Compare planning and control from business objectives 3. between the strategic and, operational levels within a business d Identify and discuss the. entity 2 characteristics of operational,performance 2. d Discuss the scope for potential, conflict between strategic business e Discuss the relative significance of.
plans and short term localised planning activities as against. decisions 2 controlling activities at different,levels in the performance. e Evaluate how models such as hierarchy 3,SWOT analysis Boston Consulting. Group balanced scorecard Porter s 4 Performance management and. generic strategies and 5 Forces may control of the organisation. assist in the performance,management process 3 a Evaluate the strengths and. weaknesses of alternative budgeting, f Apply and evaluate the methods of models and compare such. benchmarking performance 3 techniques as fixed and flexible. rolling activity based zero based, g Assess the changing role of the and incremental 3.
management accountant in today s, business environment as outlined by b Evaluate different types of budget. Burns and Scapens 3 variances and how these relate to. issues in planning and controlling,2 Impact of external factors on organisations 3. performance management,5 Changes in business structure. a Discuss the need to consider the and management accounting. environment in which an, organisation is operating when a Identify and discuss the particular. assessing its performance using information needs of organisations. models such as PEST and Porter s 5 adopting a functional divisional or. forces including such network form and the implications for. areas as 2 performance management 2,ACCA 2019 2020 All rights reserved.
Advanced Performance Management APM, b Assess the changes to management B Impact of risk and. accounting systems to reflect the,needsof modern service orientated. uncertainty on,businesses compared with the organisational. needs of a traditional manufacturing performance,industry 3. 1 Impact of risk and uncertainty on, c Assess the influence of Business performance management.
Process Re engineering on systems, development and improvements in a Assess the impact of the different. organisational performance 3 risk appetites of stakeholders on. performance management 3,d Analyse the role that performance. management systems play in b Evaluate how risk and uncertainty. business integration using models play an important role in long term. such as the value chain and strategic planning and decision. McKinsey s 7S s 3 making that relies upon forecasts of. exogenous variables 3,e Discuss how changing an, organisation s structure culture and c Apply different risk analysis. strategy will influence the adoption techniques in assessing business. of new performance measurement performance such as maximin. methods and techniques 3 maximax minimax regret and. expected values 3,f Assess the need for businesses to. continually refine and develop their, management accounting and C Performance management.
information systems if they are to information systems and. maintain or improve their developments in,performance in an increasingly technology. competitive and global market 3,1 Performance management. 6 Other environmental and ethical,information systems. a Discuss with reference to,a Discuss the ways in which. performance management ways in,stakeholder groups operate and how.
which the information requirements,they influence an organisation and. of a management structure are,its performance measurement and. affected by the features of the,performance management systems. structure 2,e g using Mendelow s matrix 2,b Evaluate the compatibility of. management accounting objectives,b Discuss the social and ethical issues.
and the management accounting,that may impact on strategy. information systems 3,formulation and consequently. business performance 3,c Discuss the integration of. management accounting information,c Discuss evaluate and apply. within an overall information system,environmental management.
for example the use of enterprise,accounting using for example. resource planning systems 2,lifecycle costing and activity based. ACCA 2019 2020 All rights reserved,Advanced Performance Management APM. d Evaluate whether the management d Discuss the difficulties associated. information systems are lean and with recording and processing data. the value of the information that they of a qualitative nature 2. provide e g using the 5 Ss 3,4 Data analytics,e Evaluate the external and internal. factors e g anticipated human a Discuss the development of big data. behaviour which will influence the and its impact on performance. design and use of a management measurement and management. accounting system 3 including the risks and challenges it. presents 3,2 Sources of management,information b Discuss the impact of big data and.
data analytics on the role of the, a Discuss the principal internal and management accountant 3. external sources of management, accounting information their costs 5 Management reports. and limitations 2,a Evaluate the output reports of an. b Demonstrate how the information information system in the light of 3. might be used in planning and i best practice in presentation. controlling activities e g ii the objectives of the. benchmarking against similar report organisation,activities 3 iii the needs of the readers of the. report and, 3 Recording and processing iv avoiding the problem of.
methods information overload, a Demonstrate how the type of b Advise on common mistakes and. business entity will influence the misconceptions in the use of. recording and processing methods 2 numerical data used for performance. measurement 3,b Discuss how IT developments e g, unified corporate databases RFIDs c Explore the role of the management. cloud and network technology may accountant in providing key. influence management accounting performance information for. systems 2 integrated reporting to,stakeholders 2,c Explain how information systems. provide instant access to previously,unavailable data that can be used. D Strategic performance,for benchmarking and control measurement.
purposes and help improve business, performance for example through 1 Strategic performance measures. the use of enterprise resource in private sector,planning knowledge management. and customer relationship a Demonstrate why the primary. management systems and also data objective of financial performance. warehouses 3 should be primarily concerned with,the benefits to shareholders 2. ACCA 2019 2020 All rights reserved,Advanced Performance Management APM. b Discuss the appropriateness of and e Explain and demonstrate issues that. apply different measures of require consideration when setting. performance including 3 transfer prices in multinational. i Gross profit and operating profit companies 2,ii Return on Capital Employed.
ROCE 3 Strategic performance measures, iii Return on Investment ROI in not for profit organisations. iv Earnings Per Share EPS, v Earnings Before Interest Tax a Highlight and discuss the potential. Depreciation and Amortisation for diversity in objectives depending. EBITDA on organisation type 3,vi Residual Income RI. vii Net Present value NPV b Discuss the difficulties in measuring. viii Internal rate of return and outputs when performance is not. modified internal Rate of Return judged in terms of money or an. IRR MIRR easily quantifiable objective 2,ix Economic Value Added EVATM. c Discuss the use of benchmarking in, c Discuss why indicators of liquidity public sector performance league.
and gearing need to considered in tables and its effects on operational. conjunction with profitability 3 and strategic management and. client behaviour 3,d Compare and contrast short and. long run financial performance and d Discuss how the combination of. the resulting management issues 3 politics and the desire to measure. public sector performance may, e Assess the appropriate benchmarks result in undesirable service. to use in assessing performance 3 outcomes e g the use of targets 3. 2 Divisional performance and e Assess value for money service. transfer pricing issues provision as a measure of,performance in not for profit. a Describe compute and evaluate organisations and the public. performance measures relevant in a sector 3,divisionalised organisation structure. including ROI RI and Economic 4 Non financial performance. value added EVATM 3 indicators, b Discuss the need for separate a Discuss the interaction of non.
measures in respect of managerial financial performance indicators with. and divisional performance 2 financial performance indicators 3. c Discuss the circumstances in which b Identify and discuss the significance. a transfer pricing policy may be of non financial performance. needed and discuss the necessary indicators in relation to employees. criteria for its design 2 and product service quality e g. customer satisfaction reports repeat, d Demonstrate and evaluate the use business ratings customer loyalty. of alternative bases for transfer access and availability 3.


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