Advanced Performance Management

  • Skills Module and and first three papers of Professional module.
  • Skills Module and and first three papers of Professional module.

On successful completion of this paper, candidates

should be able to:

Use strategic planning and control models

to plan and monitor organisational performance

B Assess and identify key external

influences on organisational performance

Identify and evaluate the design features of

effective performance management information

and monitoring systems

Apply appropriate strategic performance

measurement techniques in evaluating and

improving organisational performance




Advise clients and senior management on

strategic business performance evaluation and

on recognising vulnerability to corporate failure

If you complete your Skills module, you may start your PROFESSIONAL module.

To apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.


  1. Strategic planning and control
  2. Strategic management accounting
  3. Performance hierarchy
  4. Performance management and control of the


  1. Changes in business structure and

management accounting

  1. Other environmental and ethical issues


  1. External influences on organisational


  1. Impact of risk and uncertainty on performance


  1. Impact of other external factors on performance


  1. Performance measurement systems and design
  2. Performance management information systems
  3. Sources of management information
  4. Recording and processing methods
  5. Management reports
  6. Strategic performance measurement
  7. Strategic performance measures in the private


  1. Divisional performance and transfer pricing


  1. Strategic performance measures in not-forprofit


  1. Non-financial performance indicators
  2. The role of quality in management information

and performance measurement systems

  1. Performance measurement and strategic

human resource management issues

  1. Other behavioural aspects of performance measurement


  1. Performance evaluation and corporate failure
  2. Alternative views of performance measurement

and management

  1. Strategic performance issues in complex

business structures

  1. Predicting and preventing corporate failure
  • ACCA P3 notes
  • ACCA P3 Practice Questions
  • ACCA P3 Revision
  • P3 Revision Mock Exam