Aim
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.
Main capabilities
On successful completion of this paper, candidates should be able to:
A Use strategic planning and control models to plan and monitor organisational performance
B Assess and identify key external influences on organisational performance
C Identify and evaluate the design features of effective performance management information and monitoring 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
| 1 |
Strategic management accounting
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| 2 |
Performance hierarchy
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| 3 |
Performance management and control of the organisation
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| 4 |
Changes in business structure and management accounting
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| 5 |
Other environmental and ethical issues
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| 6 |
Impact of risk and uncertainty on performance management
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| 7 |
Impact of other external factors on performance management
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| 8 |
Performance management information systems
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| 9 |
Sources of management information
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| 10 |
Recording and processing methods
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| 11 |
Management reports
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| 12 |
Strategic performance measures in private sector
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| 13 |
Divisional performance and transfer pricing issues
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| 14 |
Strategic performance measures in not-for- profit organisations
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| 15 |
Non-financial performance indicators
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| 16 |
The role of quality in management information and performance measurement systems
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| 17 |
Performance measurement and strategic Human Resource Management issues
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| 18 |
Other behavioural aspects of performance measurement
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| 19 |
Alternative views of performance measurement and management
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| 20 |
Strategic performance issues in complex business structures
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| 21 |
Predicting and preventing corporate failure
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