APM Study support guide n Plan n Prepare n Pass Advanced Performance Management (APM) Plan n Prepare n GETTING STARTED n Pass LEARNING PHASE ✓✓ Signposted resources and how to use them ✓✓ Interactive clickable checklists to keep you on track 03 Learning phase 10 Revision phase 16 Final preparation 20 The exam 22 Appendix – Links24 THE EXAM ✓✓ Tips for success to help you through your studies Getting started Stages of study ✓✓ Structured approach to show you how to succeed Sections FINAL PREPARATION Why use this guide? REVISION PHASE Welcome to your guide helping you to study for your Advanced Performance Management exam This guide applies to exams for September and December 2019 and March and June 2020. APPENDIX – LINKS 02 GETTING STARTED Consider booking tuition with an Approved Learning Partner LEARNING PHASE Your checklist Enter for your exam REVISION PHASE Buy an Approved Content Provider study text and question and answer bank Draw up your study plan Get to know your exam FINAL PREPARATION THE EXAM 03 APPENDIX – LINKS Getting started GETTING STARTED Getting started – Tips for success - the most up to date content and syllabus coverage. - tests, quizzes and other support designed to help you prepare for your exam. ✓✓ Spend some time familiarising yourself with the free resources available via the study support resource finder on the student section of the ACCA website – we will provide you with specific guidance on when and how to use these resources during the relevant stages of study. ✓✓ Remember to personalise your edition of Student Accountant so you receive APM specific information as you need it. ✓✓ If you think you could benefit from building your English language skills to help you succeed in your exam take a look at the BPP English Language support for ACCA which is a free online programme specifically designed to support you through your exams. Exempt from Performance Management (PM)? ✓✓ Make sure you have the assumed knowledge needed from PM for APM (see the article Bringing forward PM knowledge and skills into Advanced Performance Management). 04 APPENDIX – LINKS ✓✓ If you feel your knowledge is lacking, consider buying a PM Approved Content Provider study text to refresh your understanding. THE EXAM Students who use approved content materials are more likely to pass than those who don’t. ✓✓ Use the ACCA Learning Community to link up with fellow students around the world studying the same exam as you – get tips, join discussions and share ideas and advice. You can also access live Q&A sessions and presentations. ✓✓ You should complete the Ethics and Professional Skills module before attempting any of the Strategic Professional exams. This module gives you insight into professional skills that you can apply in your exam and in the workplace. FINAL PREPARATION You may want to consider attending a face to face or online tuition course with one of ACCA’s Approved Learning Partners for all or part of your studies. ✓✓ The earlier you enter for your exam the less it costs! Use our exam planner tool to plan which exam(s) you want to sit and when. REVISION PHASE - past exam questions updated for changes to the syllabus, question style and exam format as well as practice questions and answers and full mock exams to ensure you are fully prepared for your exam. Tips for success LEARNING PHASE We strongly recommend that you buy an up to date Advanced Performance Management Approved Content Provider study text and question and answer bank to ensure exam success. These provide: GETTING STARTED Getting started – Draw up your study plan Wednesday Thursday Friday Saturday Sunday Week 1 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 2 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 3 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 4 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 5 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 6 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 7 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 8 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 9 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Week 10 Monday Tuesday Wednesday Thursday Friday Saturday Sunday REVISION Week 12 REVISION Week 13 REVISION Week 14 REVISION Week 15 REVISION Week 16 REVSION AND FINAL PREPARATION 05 Daytime study period Other commitments Plan study periods – evenings/ half days/full days, aiming for roughly one evening/half day per chapter of your study text If possible leave a six week period for the revision and final preparation phases APPENDIX – LINKS Evening study period Block out days/half days/ evenings already committed to family/social events THE EXAM Week 11 You may need to add or take away weeks depending on your own circumstances and which exam sitting(s) you are focusing on FINAL PREPARATION Tuesday REVISION PHASE Monday Calculate the number of weeks from now until your exam date and draw up a plan – see the example to the left and a possible proforma for you to use on page 7 LEARNING PHASE Study plan checklist GETTING STARTED Getting started – Draw up your study plan LEARNING PHASE Tips for success When drawing up your study plan ✓✓ Once you have prepared your plan stick to it! ✓✓ Consider building in an extra study period after every few chapters to review and consolidate your learning. ✓✓ Use this plan whether you intend to self-study through all the phases or mix with some tuition from an Approved Learning Partner. FINAL PREPARATION ✓✓ Take a 5-10 minute break every hour to help maintain your motivation and concentration. Students who use ACCA’s learning support resources achieve higher pass rates than those who don’t. REVISION PHASE ✓✓ Be realistic and consider when you are best able to study – maybe early mornings work better for you or perhaps shorter, more frequent study periods. THE EXAM APPENDIX – LINKS 06 Monday Tuesday Print out and write down when you will study, relax and revise! Wednesday Thursday Friday Saturday GETTING STARTED Getting started – Your study plan Sunday LEARNING PHASE Week 1 Week 2 Week 3 Week 4 REVISION PHASE Week 5 Week 6 Week 7 FINAL PREPARATION Week 8 Week 9 Week 10 Week 12 REVISION Week 13 REVISION Week 14 REVISION Week 15 REVISION Week 16 REVISION AND FINAL PREPARATION 07 Evening study period Daytime study period Other commitments APPENDIX – LINKS REVISION THE EXAM Week 11 Colour boxes in your preferred highlighter colours. GETTING STARTED Getting started – Get to know your exam LEARNING PHASE Scan the specimen exam for Advanced Performance Management specimen exam provides you with a clear picture of how Advanced Performance ➤ The Management will be assessed and how the exam is structured as well as the likely Review the examining team’s guidance these resources at the start of your studies will help you understand the focus ➤ Using of the exam by concentrating on the exam structure, question style, exam technique Review the examiner’s reports from the last four sittings and tips as well as pitfalls to avoid – see extracts from the examiner’s approach article over the page provide feedback on students’ performance after each exam session, highlight ➤ These problem areas that students need to improve on and tell you what the examining teams are looking for article Reading the question requirements of APM and the video APM effective ➤ The study and exam technique, will provide you with a head start in terms of knowing what Familiarise yourself with the formulae sheet will be provided with this document in the exam and so you will not need ➤ You to learn these formulae to expect and how to approach exam standard questions APPENDIX – LINKS Read the exam technique articles for Advanced Performance Management THE EXAM 08 style and range of questions that you could see in the real exam FINAL PREPARATION gives you an understanding of the aims and objectives of the exam, learning ➤ This outcomes and exam structure REVISION PHASE Review the syllabus and study guide 1. cover the whole syllabus 2.be prepared to apply all of this knowledge to a business scenario 3.read and answer the question asked 4.add value to the organisation that is being advised The question requirement usually gets a great deal of attention from the examiner who first writes it and the team of reviewers who perform the more than five layers of review before the exam is finalised. My approach to this point is that candidates should be given credit where their answer is technically correct and relevant to the question asked. THE EXAM There has been a tendency by candidates to write good answers to questions that they wish had been asked by the examiner rather than the one actually set in the exam. This approach scores little if no credit. There is a longer article Reading the Question Requirements of APM that illustrates the common misinterpretations seen in previous sessions. FINAL PREPARATION APM develops key aspects introduced at the PM level with a greater focus on the synthesis and evaluation of the key topics and techniques. It will also introduce more specialised techniques and current issues in performance management. Therefore, candidates should not expect to be retested in a PM style on topics but need to be aware that all of PM knowledge is assumed to be known and will now be used in a more critical capacity. The best approach to the exam can be summarised as: Comments on answering the questions asked REVISION PHASE Performance management systems are the systems in an organisation by which the performance of an organisation is measured, controlled and improved. The thrust of the exam will move towards the strategic level of considering different performance measurement techniques and management systems. APM builds on knowledge gained at other levels, especially from PM. PM tests the candidate’s ability in application and analysis of core management accounting techniques. Comments on approaching APM LEARNING PHASE Comments on links to other exams § GETTING STARTED Getting started – What the examiner has said about Advanced Performance Management (extracts from the examiner’s approach article) APPENDIX – LINKS 09 GETTING STARTED -gain the knowledge you need; and FINAL PREPARATION -learn how to apply that knowledge to pass the exam REVISION PHASE Work through the control sheet which has been designed to give you a structured approach to your learning phase to ensure you: LEARNING PHASE Your checklist THE EXAM 10 APPENDIX – LINKS Learning phase ✓✓ BPP Learning Media – page 13 and 14 ✓✓ Kaplan Publishing – page 15 ✓✓ Read through the introduction to the chapter ✓✓ Noted any additional commentary and exam focus tips provided ✓✓ Worked through and understood examples and illustrations of concepts given Tick the box Questions in the control sheet once you have: ✓✓ Attempted the questions referred to in the question bank – some of these you should do in full but others you can just draw up a plan for, depending on the time you have available ✓✓ Compared your answer, or plan, with the solution given and understood where you did well or not so well and why ✓✓ Read / viewed the related ACCA article(s) / video(s) signposted 11 APPENDIX – LINKS ✓✓ Note that ACCA produces new articles and videos throughout the year and so you should always check the technical articles page on the website to ensure you have seen all of the related resources THE EXAM Tick the box ACCA related resources in the control sheet once you have: FINAL PREPARATION ✓✓ Actively read and understood each chapter’s content ✓✓ Attempted the quiz at the end of the chapter (if you are using BPP material) or the test your understanding questions throughout the chapter (if you are using Kaplan material) REVISION PHASE Tick the box Content in the control sheet once you have: Tick the box Quiz/Test in the control sheet once you have: LEARNING PHASE Students who use ACCA’s learning support resources achieve higher exam scores than those who don’t. Use the control sheet relevant to the Approved Content Provider’s materials you have purchased: GETTING STARTED Learning phase – Get the most out of your control sheet GETTING STARTED Learning phase – Tips for success ✓✓ Scan headings before going into the detail to give you an idea of the content first and consider highlighting, underlining, making notes, drawing pictures or mind maps – whatever helps you to remember. ✓✓ Make sure you use the ACCA resources to help your understanding – these give you real insight to help you in your exam. ✓✓ Try to read a good quality business journal or newspaper regularly and use this to help bring your studies to life by linking your learning into what you are reading. APPENDIX – LINKS 12 ✓✓ Keep an eye on Student Accountant for any relevant articles. ✓✓ There are PER (Practical Experience Requirement) objectives associated with specific syllabus areas and, if possible, you should try to gain experience in these alongside your studying as this will help you to put your studies into a workplace context and reinforce what you have learned. THE EXAM ✓✓ Consider using the additional resources provided by the Approved Content Providers including for example passcards or pocket notes to help you remember the key knowledge areas. ✓✓ If you find you are not covering all of the material in each study period, build some extra time into your study plan – everyone works at a different pace. ✓✓ Visit the ACCA Learning Community regularly to view new video content and to join online study events. FINAL PREPARATION ✓✓ Always work through the questions signposted – it is vital that you practise questions throughout the learning phase as this will ensure that you are applying the knowledge you learn as you progress. REVISION PHASE ✓✓ Actively read the material – ask yourself ‘do I understand this?’ If not re-read and re-work examples – if you still struggle, make a note and come back to it during the revision phase. LEARNING PHASE Tips for success Chapter Content Quiz/Test GETTING STARTED Learning phase – Control sheet for BPP Learning Media Questions ACCA related resources ✓✓ tick the boxes below when complete 2 Performance hierarchy • Defining managers’ information requirements • Performance indicators 3 Performance management and control 4a Organisational change • Management control – a pre-requisite for survival 4b Environmental and ethical issues • Environmental management accounting 5 Impact of risk and uncertainty • The risks of uncertainty – part 1 • The risks of uncertainty – part 2 Performance management systems and reports • Lean enterprises and lean information systems • Reports for performance management • Improving your APM answers – part 1 • Improving your APM answers – part 2 • Common mistakes and misconceptions in the use of numerical data used for performance measurement • Big data • Big data and performance management • Integrated reporting 7 Strategic performance measures in the private sector • Economic value added versus profit-based measures of performance – part 1 • Economic value added versus profit-based measures of performance – part 2 • Business strategy and performance models 8 Divisional performance and transfer pricing issues • Transfer pricing 9 Strategic performance measures in not-for-profit organisations • Not-for-profit organisations – part 1 • Not-for-profit organisations – part 2 • Benchmarking 10 Non-financial performance indicators 6 THE EXAM • Performance management models FINAL PREPARATION Strategic management accounting REVISION PHASE 1 LEARNING PHASE Introduction APPENDIX – LINKS 13 When watching the study support videos, focus at this stage on the technical aspects – you will watch these again during the revision phase and at that point you will be able to focus more on the exam technique aspects. Chapter Content Quiz/Test GETTING STARTED Learning phase – Control sheet for BPP Learning Media (continued) Questions ACCA related resources ✓✓ tick the boxes below when complete The role of quality in performance management systems Performance measurement and strategic HRM issues 13 Alternative views of performance measurement and management • Activity-based management • The pyramids and pitfalls of performance measurement • Performance measures to support competitive advantage • Study support video – Performance management 14 Strategic performance issues in complex business structures • Complex business structures 15 Predicting and preventing corporate failure • Business failure REVISION PHASE 12 • Human resource management and the appraisal system • Reward schemes for employees and management • The pyramids and pitfalls of performance measurement • Accounting and organisational cultures LEARNING PHASE 11 FINAL PREPARATION THE EXAM APPENDIX – LINKS 14 When watching the study support videos, focus at this stage on the technical aspects – you will watch these again during the revision phase and at that point you will be able to focus more on the exam technique aspects. Chapter Content Quiz/Test GETTING STARTED Learning phase – Control sheet for Kaplan Publishing Questions ACCA related resources ✓✓ tick the boxes below when complete Introduction to strategic management accounting 2 Environmental influences 3 Approaches to budgets 4 Business structure and performance management 5 The impact of information technology Performance reports for management 7 Human resource aspects of performance management 8 Financial performance measures in the private sector 9 Divisional performance appraisal and transfer pricing 11 Non-financial performance indicators 14 Environmental management accounting 15 • Environmental management accounting When watching the study support videos, focus at this stage on the technical aspects – you will watch these again during the revision phase and at that point you will be able to focus more on the exam technique aspects. APPENDIX – LINKS 12 Corporate failure 13 The role of quality in performance management • Economic value added versus profit-based measures of performance – part 1 • Economic value added versus profit-based measures of performance – part 2 • Transfer pricing • Business strategy and performance models • Performance management models • Benchmarking • Not-for-profit organisations – part 1 • Not-for-profit organisations – part 2 • The pyramids and pitfalls of performance measurement • Performance measures to support competitive advantage • Study support video – Performance management • Business failure THE EXAM 10 Performance management in not-for-profit organisations • Reports for performance management • Improving your APM answers – part 1 • Improving your APM answers – part 2 • Common mistakes and misconceptions in the use of numerical data used for performance measurement • Lean enterprises and lean information systems • Big data • Big data and performance management • Integrated reporting • Human resource management and the appraisal system • Reward schemes for employees and management • Accounting and organisational cultures FINAL PREPARATION 6 • Defining managers’ information requirements • Performance indicators • The risks of uncertainty – part 1 • The risks of uncertainty – part 2 • Activity-based management • Management control – a pre-requisite for survival • Complex business structures REVISION PHASE 1 LEARNING PHASE Introduction GETTING STARTED Consider booking revision tuition with an Approved Learning Partner Ensure you are confident with the knowledge needed to pass the exam FINAL PREPARATION Make sure you are able to apply that knowledge in questions REVISION PHASE Revisit areas you struggled with during the learning phase LEARNING PHASE Your checklist THE EXAM APPENDIX – LINKS Revision phase GETTING STARTED Revision phase – Question practice ✓✓ Don’t be afraid to attempt questions you have already done – especially the ones you found tricky first time round. ✓✓ It is really important that you do some questions in full, to exam time – time management is often an issue and the more you prepare yourself the better you will perform in the exam. ✓✓ To keep motivation high, break some questions into individual parts, write plans or notes for some parts and do others in full. ✓✓ Work through the answers carefully – pay attention to areas you got wrong and understand where you went wrong – it is better to do a few questions well, than lots of questions badly. ✓✓ Try not to look at the answers before really attempting the question – you won’t be able to do this in the real exam! ✓✓ Don’t forget to review the marking guide too – you need to understand how marks are allocated to ensure you know how to maximise your marks. THE EXAM Students who use examiners’ reports are more likely to pass than those who don’t. ✓✓ Consider blocking time in your study plan for specific questions or mock exams to ensure you cover everything. FINAL PREPARATION Work through the specimen exam for Advanced Performance Management this will provide you with a clear picture of what the exam will look like making sure you know what to expect on the day Tips for success REVISION PHASE ork through as many questions as possible W and all mock exams included in the Approved Content Provider question and answer banks – remember these are best for question practice as they include past exam questions updated for syllabus and format changes LEARNING PHASE Exam-standard question practice is vital now APPENDIX – LINKS 17 GETTING STARTED Revision phase – Key resources View the study support video referred to in your control sheet again – this time focusing on the exam technique aspects Read the exam technique article How to earn professional marks – practice the tips for scoring professional marks in every case study question you attempt during your revision ✓✓ Don’t give up easily – if you really cannot understand something then consider posting a question on the ACCA Learning Community – if you found it difficult so will have others. THE EXAM Make sure you read the study skills articles in Student Accountant covering topics such as how to overcome exam anxiety as well as checking the study support resource finder for any new technical articles related to Advanced Performance Management Tips for success FINAL PREPARATION Read the exam technique article Bringing forward PM knowledge and skills into APM. In addition now read Reading the question requirements of APM and Making the most of ACCA's APM resources – using the techniques to help you practise questions REVISION PHASE View the study support video – APM effective study and exam technique, to better prepare you for questions in the real exam Students who use 5 minutes with the examining team videos are more likely to pass than those who don’t. LEARNING PHASE Review the examining team’s guidance again in the context of what you have learnt. You will discover what the examining team sees as the most common mistakes that have been made in the past, so that you can focus on avoiding these. APPENDIX – LINKS 18 LEARNING PHASE § General comments This issue leads directly to the well-worn advice to candidates to ‘answer the question asked'. There are several detailed examples where candidates answered a different requirement from the one asked or simply ignored a part of the requirement (and thus the marks on offer). THE EXAM Finally, and critically, in order to pass, candidates need to be capable of analysing and evaluating the situation in the scenario using their technical knowledge. This is fundamental to the marker’s judgement of whether they are competent at this level. Thus, it is essential that they provide justification for opinions expressed and go beyond mere calculation by explaining the implications of their results. FINAL PREPARATION Therefore, the first step to passing APM is to have a good grasp of the basic knowledge. At this diet, a lack of such knowledge was particularly clear in: question 2(c) on the six sigma method and questions 3(a and b) on methods of assessing the impact of risk and uncertainty. Without this knowledge, candidates cannot apply methods and have little information to evaluate. Building upon that knowledge, candidates need to be aware that performance management is an area which, at an advanced level, is dependent upon situation and environment – as exemplified by the need throughout the examination to relate or illustrate points by using the information relating to the business in the question scenario. A good, professionallevel answer will go beyond the mere repetition of how a technique works and focus on relating it to the entity's specific environment. As in previous diets, it was very clear to the marking team that those candidates that had grasped the need for this went on to pass the examination. REVISION PHASE We would strongly advise that candidates use the examiner’s reports and approach articles to ensure that they have the right overall attitude to APM, which is intended to lie at a postgraduate level. Most examinations require a balance of memory work and evaluation/analysis. However, as one goes through the levels (say from MA to PM to APM) this balance changes, from pure memory to more analysis. Good candidates distinguish themselves by being aware that if they come to this examination expecting to repeat memorised material, they will probably score only between 20% and 30%. Many candidates have clearly been taught that they should define in their answer any ‘jargon’ terms in the question requirement. However, they are (usually) wrong to assume that this alone will provide them with a passing answer at APM which is about application and evaluation in a business scenario. GETTING STARTED Revision phase – What the examiner has said about Advanced Performance Management (extract from the December 2018 examiner’s report) APPENDIX – LINKS 19 GETTING STARTED You are clear on the knowledge you need to pass the exam as well as how to apply that knowledge the exam format FINAL PREPARATION PREPERATION Ensure you are familiar with: REVISION PHASE You have the skills you need to pass the exam – eg time management LEARNING PHASE Your checklist the style of questions what specific syllabus areas are likely to be tested and in which questions 20 APPENDIX – LINKS Final preparation THE EXAM the way the marks are allocated GETTING STARTED Final preparation – Tips for success § Calculations: 1 mark for each of: Research and development Tax paid Capital employed year start figure Non-cash expenses Marketing WACC Economic value added Conclusion Assumptions and correction – up to 10 marks Maximum 15 marks (ii) KPIs for CSFs Up to 2 marks per CSF Maximum 6 marks (iii) Quality projects Definitions and descriptions up to 2 marks Analysis up to 6 marks per project Maximum 15 marks (iv) New unified database Definition and general points up to 3 marks Interaction with each project up to 3 marks each Other comments up to 3 marks Maximum 10 marks Total 50 marks ✓✓ Go over questions again that you found difficult during the revision phase and make sure you attempt at least one mock again in full to time. ✓✓ If you are unsure about the exam format, the style of questions or what specific syllabus areas are likely to be tested in which questions, read the syllabus and study guide again. ✓✓ If you are not sure about how the marks are allocated review the specimen exam for APM again. APPENDIX – LINKS Professional presentation: up to 4 marks Tips for success THE EXAM 21 1 (i) Economic value added Students who use specimen resources are more likely to pass than those who don’t. FINAL PREPARATION PREPERATION Management accountants are required to look across a range of issues which will affect organisational performance, the achievement of objectives and impact on operations and so candidates should expect to see Section A of the exam focus on a range of issues from across syllabus sections A, C and D. Section A will also include four professional marks which will be awarded for the candidate’s approach to the format requested (e.g. a report to the board of directors). An extract from the Specimen exam answers: REVISION PHASE Section A of the exam will always be a 50 mark case study based on an organisation in a particular business context. It will include the organisation’s mission statement and strategic objectives and candidates will be expected to be able to assess the methods by which the organisation is controlling, managing and measuring performance in order to achieve its objectives. This assessment could include an evaluation of the 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 calculations, draw comparison against relevant information where appropriate and be prepared to offer alternative recommendations as needed. § LEARNING PHASE An extract from the syllabus and study guide for APM: GETTING STARTED Make sure you are ready to walk into your exam REVISION PHASE THE EXAM 22 APPENDIX – LINKS The exam FINAL PREPARATION LEARNING PHASE Your checklist GETTING STARTED The Exam – Tips for success ✓✓ Identify where the exam hall is. ✓✓ Have in place a back-up plan in case of traffic problems or public transport delays. 23 ✓✓ Sleep properly – do not spend the night before doing last minute late night revision – you will perform so much better if you are alert and well rested (and in any case, last minute revision will only cause you to panic!). Once the exam is over: ✓✓ Relax. ✓✓ Don‘t over analyse – you cannot change anything now! APPENDIX – LINKS Good Luck! ✓✓ Eat properly before you leave for the exam. THE EXAM ✓✓ Ensure you have all the equipment you need for ✓✓ Don’t forget to take your exam docket with you as well as your student identification. ✓✓ Try not to get into discussions with fellow students just before the exam about what might come up – again this will only cause you stress. FINAL PREPARATION ✓✓ Plan your route to the exam hall, considering the time of day you will be travelling and any potential issues. the exam (black pens, calculator etc). REVISION PHASE Very few students enjoy taking exams but there are things you can do to make the experience less stressful! LEARNING PHASE Tips for success GETTING STARTED LEARNING PHASE REVISION PHASE FINAL PREPARATION THE EXAM 24 APPENDIX – LINKS Appendix – Links GETTING STARTED Appendix – Links URL 04, 12, 17 Approved Content Provider http://www.accaglobal.com/gb/en/student/your-study-options/alp-content.html 04, 06 Approved Learning Partners https://learningcommunity.accaglobal.com/#discover/1 04 Enter for your exam http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/enter-an-exam.html 04 Exam planner tool http://www.accaglobal.com/gb/en/student/exam-entry-and-administration/enter-an-exam/exam-planner.html 04, 12, 18 ACCA Learning Community https://learningcommunity.accaglobal.com 04, 18 Study support resource finder http://www.accaglobal.com/gb/en/student/exam-support-resources.html 04 Student section http://www.accaglobal.com/gb/en/student.html 04, 12 Student Accountant http://www.accaglobal.com/gb/en/employer/supporting-trainees/sa-direct.html 04 Ethics and Professional Skills module http://www.accaglobal.com/uk/en/student/ethics.html 04, 18 BPP English Language support for ACCA Bringing forward PM knowledge and skills into Advanced Performance Management http://www.accaglobal.com/gb/en/student/exam-support-resources/bpp-english-language-course.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html Syllabus and study guide http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p5/syllabus-study-guide.html 08, 17, 21 Specimen exam for Advanced Performance Management http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/p5-specimen-exams.html 08, 18 Examining team’s guidance http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p5/examiners-reports.html 08 Examiner’s reports http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p5/examiners-reports.html 08 Formulae sheet http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p5/exam-formulae-maths-tables.html 08, 09, 18 08, 18 Reading the question requirements of APM APM effective study and exam technique http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html Technical articles http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 12 PER (Practical Experience Requirement) objectives http://www.accaglobal.com/gb/en/student/practical-experience/performance-objectives.html APPENDIX – LINKS 11 25 THE EXAM 08, 21 FINAL PREPARATION 04 REVISION PHASE Link LEARNING PHASE Page No. GETTING STARTED Appendix – Links Link URL 13, 15 Performance management models http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 Defining managers’ information requirements http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 Performance indicators http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 13, 15 http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 The risks of uncertainty – part 1 http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 The risks of uncertainty – part 2 http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 13, 15 13, 15 13, 15 http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html Big data http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 Big data and performance management http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 Integrated reporting http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 13, 15 26 Transfer pricing http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html APPENDIX – LINKS 13, 15 Economic value added versus profitbased measures of performance http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html – part 1 Economic value added versus profitbased measures of performance http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html – part 2 THE EXAM 13, 15 FINAL PREPARATION 13, 15 Lean enterprises and lean information systems Reports for performance management Improving your APM answers – part 1 Improving your APM answers – part 2 Common mistakes and misconceptions in the use of numerical data used for performance measurement REVISION PHASE Management control – a prerequisite for survival Environmental management accounting LEARNING PHASE Page No. GETTING STARTED Appendix – Links Link URL 13, 15 Not-for-profit organisations – part 1 http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 Not-for-profit organisations – part 2 http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 13, 15 Benchmarking http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 14, 15 14, 15 14, 15 http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 14, 15 Activity-based management http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 14, 15 Complex business structures http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 14, 15 14, 15 http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html Business failure http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 18 Making the most of ACCA's APM resources http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 18 How to earn professional marks http://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles.html 18 Study skills articles in Student Accountant http://www.accaglobal.com/uk/en/student/sa/study-skills.html THE EXAM 14, 15 FINAL PREPARATION 13, 15 Business strategy and performance models Performance measures to support competitive advantage Study support video – Performance management REVISION PHASE 14, 15 Human resource management and the appraisal system Reward schemes for employees and management The pyramids and pitfalls of performance measurement Accounting and organisational cultures LEARNING PHASE Page No. APPENDIX – LINKS 27 APM – April 2019 update © ACCA www.accaglobal.com
