Advanced Performance Management (APM) essentials on one page

About Advanced Performance Management (APM)
The Advanced Performance Management (APM) exam reflects 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. Students are advised to complete the Ethics and Professional Skills module (EPSM) before attempting APM.

Overview of APM

Illustration showing a strategic view of the APM exam, looking how to fulfil the advisory role and add value. This includes creating information from detailed data. New knowledge: SWOT, Porter,BCG, PEST, McKinsey's 75, BPR, 'the cloud', Lean systems, EVA(TM),Kaizen, Six Sigma. New skills include: assess/evaluate, recommend, respond, justify and advise.

How to approach your studies

Advice from the examining team

  • Syllabus coverage is crucial for a candidate to understand the connections between strategic, tactical, and operational levels tested in APM
  • Candidates should know different approaches to performance management and be able to compare one with another in the context of a scenario.
  • Answers not only need to be technically correct – they must also be relevant to the question asked.
  • Candidates will be expected to analyse, not merely calculate numerical data given from a scenario.

Read more in the Examining team guidance.

ACCA Study Hub

The ACCA Study Hub is an exclusive digital platform providing free access to study materials, flashcards, short quizzes and practice questions.

Find out how the ACCA Study Hub helps you prepare for your exams.

CBE Practice Platform

  • Get familiar with the exam environment by doing past, practice and mock exams.
  • Self-mark your answers within the platform using marking guides and sample answers.

Access the CBE Practice Platform here

Link to support resources

  • Access the APM syllabus, technical articles & topic explainer videos, mock & debrief videos, the compass planning tool and additional support resources here.
  • Subscribe to the official ACCA student YouTube channel for the latest videos to help you prepare for your exams.

About the exam

Exam format

APM is a three-hour, 15-minute exam comprising two sections. All questions are compulsory.

  • Section A comprises a 50-mark case study (40 technical marks and 10 professional skills marks).
  • Section B comprises two questions, each worth 25 marks (20 technical marks and five professional skills marks).

Professional skills marks

There are a total of 20 professional skills marks available, in the areas below:

  1. Analysis & evaluation
  2. Commercial acumen
  3. Communication
  4. Scepticism

See more guidance on Professional Skills in APM

Most frequently used verbs in the APM exam

Assess – judge the worth, importance, evaluate or estimate the nature, quality or significance.

Evaluate – determine the scenario in the light of the arguments for & against, with evidence.

Advise – to offer guidance or relevant expertise to a recipient, allowing them to make a more informed decision.

Read this article for more about exam verbs.

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