Critique a performance report
Explain which measures support the organisation's objectives and which distract or mislead.
RY STUDIES · ACCA APM
ACCA APMAdvanced Performance Management
Prepare for ACCA APM by judging whether performance measures help a business achieve its strategy. Learn to challenge reports, evaluate incentives and explain what managers should change.
The syllabus, connected
What APM asks you to do.
What the exam looks like
3 hours 15 minutes: one 50-mark case and two 25-mark compulsory questions; twenty professional-skills marks. The 2026/27 structure focuses section A on syllabus areas A and B. The task is often to evaluate a measurement system, not merely calculate performance.
Evaluate a value measure
Calculate EVA or another relevant measure, then discuss incentives and managerial decisions.
Recommend an improvement system
Assess a technique or technology in context, including implementation costs and behavioural effects.
Syllabus updates and the 2027 transition
September 2026–June 2027 reorganises the syllabus. New topics include TSR, environmental cost categories, SLAs and NPS. Removed topics include BCG, five forces, McKinsey 7S, transfer pricing, IRR and MIRR. Older reports must be filtered accordingly.
Learn from examiner observations
Turn exam feedback into a preparation habit.
March/June 2026
the key concepts are management and measurement
- Choose indicators for the actual objective being tested, then justify why they measure it. Historical five-forces questions illustrate this skill but the model is removed from the 2026/27 syllabus.
- Make EVA workings traceable: distinguish profit adjustments, capital-employed adjustments and the after-tax cost of debt. Explain why the measure changes managerial decisions.
September/December 2025
answer specifically what has been asked
- Refresh underpinning ROCE and dividend calculations. Evaluate the requested report or measure in its business context instead of discussing company performance generally.
- Distinguish problems created by measurement incentives from generic problems with the balanced scorecard. Address every part of the requirement.
Prepare for APM with a feedback loop.
Learn the topic
Study APM video theory, then apply it to practice tasks.
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Choose what comes next
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- Read the instructions embedded in exhibits as well as the headline requirement: they can specify which calculations, comparisons and KPIs are needed.
- Judge a performance measure against the organisation’s objective and the behaviour it encourages. A technically correct EVA calculation still needs an interpretation.
- When recommending analytics, explain the decision it improves and the controls needed for data quality, privacy and biased outcomes.
Official ACCA sources used for this guide
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A · Strategy and value creation
Choose measures that reflect strategy, shareholder value, non-financial performance and sustainability.
B · Performance optimisation
Evaluate methods and behavioural consequences in different organisations and operating contexts.
C · Performance reporting
Critique the usefulness of reports and measures for the recipient's decisions.
D · Data and technology
Assess how data science and technology improve insight, while considering cost and implementation limits.
E–F · Professional and digital skills
Make a reasoned recommendation supported by evidence and professionally presented calculations.