ACCA學習資料-APM技術文章

APM是ACCA考試中的一科選修科目高級業(yè)績管理，其考試通過率僅有30%左右，難度較大。在備考這一科目時，除了要多練習一些試題之外，官方提供的考試大綱和考官文章都要去了解一下，可以幫助考生更快地了解考試的方向。

Advanced Performance Management (APM)

Advanced Performance Management examiner approach

Advice on how to prepare for the exam, and the best ways to achieve success.

Making the most of ACCA’s Advanced Performance Management resources

ACCA produces a wealth of resources designed specifically to support students taking Advanced Performance Management. Here, we outline the specific Advanced Performance Management resources on the ACCA website, explaining how they should be used and what issues they specifically address.

Improving your Advanced Performance Management answers – Part 1

Improving your Advanced Performance Management answers – Part 2

This two-part article aims to give a marker’s perspective on the level of response that is required in a Advanced Performance Management answer. It addresses a specific past paper question that caused considerable difficulty in the June 2014 session.

Bringing forward Performance Management knowledge and skills into Advanced Performance Management

A member of the Advanced Performance Management examining team provides candidates with some insight into the ways in which knowledge and skills gained at previous levels can be examined at the final professional level.

Reading the question requirements of Advanced Performance Management

An insight into problems and misconceptions surrounding Advanced Performance Management. The article considers how to carefully understand the question requirement with use of selected examples from the past three Advanced Performance Management exams.

Big data

Big data is now part of the Advanced Performance Management syllabus. But what exactly is big data?

Big data and performance management

Big data refers to the large collections of data that may be analysed to reveal patterns, trends and associations, especially relating to human behaviour and interactions. This article describes some real life examples of the use of big data for performance management and measurement purposes. It also demonstrates some practical applications of big data.

Data analytics and the role of the management accountant

This article describes performance metrics that are used by businesses and, in particular, looks at some of the metrics available in Google Analytics, the most widely used analytics tools for website traffic.

Common mistakes and misconceptions in the use of numerical data used for performance measurement

This article considers the following learning of the Advanced Performance Management syllabus: ‘Advise on mistakes and misconceptions in the use of numerical data used for performance measurement’.

Integrated reporting

Integrated reporting is included in the syllabus of many Strategic Professional exams. This article aims to show how the idea of integrated reporting is relevant to the APM syllabus.

Reports for performance management

Performance means different things to so there is certainly no single correct way of measuring or presenting performance. However, this article offers some guidance on effective performance report design.

Lean enterprises and lean information systems

Also available as a podcast on iTunes

This article considers Toyota’s lean principles that have led to a new approach to management in many industries, with a focus on satisfying the needs of the customer, and not wasting time and money on activities that do not ultimately add value to the customer.

Complex business structures

This article focuses business structures, where a core enterprise needs to manage the performance not only of its own activities, but also those of its partners to some extent.

Performance indicators

Both SBL and APM require candidates to be able to establish key performance indicators and critical success factors. This article explains and illustrates these concepts.

Critical success factors

How critical success factors are used.

The risks of uncertainty – part 1

This article considers the concepts of risk and uncertainty will be introduced together with the use of probabilities in calculating both expected values and measures of dispersion.

The risks of uncertainty – part 2

In this article on the risks of uncertainty, we build upon the basics of risk and uncertainty addressed in the first article published in the first part to examine more advanced aspects of incorporating risk into decision making.

Economic value added versus profit-based measures of performance – part 1

In the first part of two articles, we look at an alternative performance measurement system, Economic Value Added – or EVA – which has gained widespread use such as Siemens, Coca Cola and Herman Miller.

Economic value added versus profit-based measures of performance – part 2

The second part of an article on Economic Value Added (EVA focuses on how to interpret the calculated EVA and its use as both and divisional performance measure.

Transfer pricing

Transfer prices are almost inevitably needed whenever a business is divided into more than one department or division.

Performance management in public  

Also available as a podcast on iTunes

Many governments around the world have undertaken reforms aimed at making public more accountable. One of the key features of these reform programmes has been the increasing use of performance measures like benchmarking, where compares its performance in a specific area with another – the benchmark – to identify areas for improvement.

– part 1

The first part of the article broadly describes the generic characteristics of

– part 2

The second part of the article takes a specific and deeper look at charities, which are one of the more important types of

Performance management models

This article provides a brief overview of two models which can assist accountants, not only in the determination of business strategy, but also in the appraisal of business performance.

The pyramids and pitfalls of performance measurement

This article outlines the issues which are central to the understanding and assessment of performance measurement.

Performance measures to advantage   

Also available as a podcast on iTunes

A focus on the success of airlines such as EasyJet and Ryanair and how the balanced scorecard might be utilised to maintain the low-cost carriers' competitive edge.

Management control – a pre-requisite for survival

Also available as a podcast on iTunes

This article explains why increasing recognition is given to satisfying the needs of different stakeholders.

Business failure

The various failure prediction models.

Environmental management accounting

This article provides an insight into environmental management accounting, its increasing importance, and new developments.

Activity-based management

Also available as a podcast on iTunes

Activity-based management (ABM) can be defined as the entire set of actions that can be taken on a better informed basis using ABC information. The aim is to achieve the same level of output with lower costs.

Human resource management and the appraisal system 

Also available as a podcast on iTunes

This article looks at the nature of human resource management, and at the link between human resource management and performance management. It then examines aspects of the staff appraisal system, and considers the impact of these on the performance of an&

Reward schemes for employees and management

Also available as a podcast on iTunes

A major part of performance management involves managing employees and managers, as their performance will have a major effect on the performance of as a whole. This article looks at how reward schemes can be used to influence the behaviour of employees.