Advanced Performance Management (APM) helps ACCA candidates develop strategic analysis, performance evaluation and decision-making skills. This course covers performance measurement, reporting, data analytics and practical exam preparation.
ACCA Advanced Performance Management (APM) helps you use management accounting in complex business cases. First, you look at how a firm sets its goals. Then you choose ways to track results. You learn to judge whether the figures show real progress.
For example, profit alone may not tell the whole story. You also review costs, service, quality and risk. In addition, you use data to see where a team can improve. As a result, you can give advice that links day-to-day work to the aims of the business.
The course builds on the skills you already have. You practise reading a case, spotting key facts and weighing up the options. Next, you explain what the data means and suggest clear next steps. Finally, you support your advice with reasons that fit the case.
| Study focus | How you apply it |
|---|---|
| Business goals | Link performance measures to the firm's aims. |
| Performance data | Review financial and non-financial results. |
| Business advice | Explain findings and propose practical next steps. |
Check the official ACCA APM syllabus and study guide for your exam session. For related study, explore Performance Management (PM) and Strategic Business Leader (SBL).
ACCA (Association of Chartered Certified Accountants)
The head office is located in London, UK.
As of 2024, ACCA (Association of Chartered Certified Accountants) has approximately 250,000 members globally.
The vision of APM is to develop finance professionals who drive business success. They judge performance in a strategic way and decide in an ethical way. Its mission is to give you sharp analysis, sound judgement and strong performance skills. With these, you can assess results, improve efficiency and align measures with strategy. In addition, you support steady growth. You also keep high standards and take responsibility for your work.
You should have finished ACCA Applied Skills, including Performance Management (PM). Alternatively, you can hold an equivalent qualification. It must meet ACCA's progression rules. A good grasp of management accounting, budgeting and business strategy will help. So will a feel for how to measure results. Also, meet the entry rules for the Strategic Professional exams before you register. Finally, ACCA advises you to complete the Ethics and Professional Skills Module (EPSM) before the exam.
ACCA Advanced Performance Management (APM) is structured around 6 main modules, with emphasis on strategic performance management, optimisation, reporting, technology and professional judgement.
Strategic Management and Value Creation
Performance Optimisation
Performance Reporting
Technology and Information Systems
Professional Skills
Employability and Technology Skills
The ACCA Advanced Performance Management (APM) lecture plan covers strategic performance management, performance measurement systems, financial and non-financial indicators, and organizational performance evaluation. Furthermore, learners develop skills in analyzing performance, assessing strategic decisions, managing risk and recommending improvements. Through case-based practice, they strengthen professional judgement and communication for complex business scenarios.
Berkeley offers expertly developed learning materials tailored to meet participants' needs, ensuring comprehensive coverage of the syllabus and optimal exam preparation.
‣ Tailored Material: Guides are designed to cover the entire syllabus, offering full preparation and deep understanding.
‣ In-Depth Content: Unlike superficial outlines, our materials provide fully developed theories and concepts, equipping participants with complete knowledge.
‣ Strategic Study: We help participants prioritize study time by indicating the weight of each topic, allowing efficient focus on crucial areas.
‣ Difficulty Levels: Topics are labeled as "Awareness" or "Proficiency," guiding participants to allocate time based on the required depth of knowledge.
‣ Comprehensive Coverage: Our materials include detailed theory and a glossary of technical terms to clarify complex concepts.
‣ Effective Learning Techniques: Visual aids and memorization techniques ensure long-lasting retention, helping candidates succeed.
Berkeley’s methodologies equip participants with the essential knowledge and tools for both exams and future success.
Our lecture plan integrates structured learning with interactive teaching methods, promoting engagement and collaboration. This approach ensures a comprehensive understanding of concepts, fostering critical thinking and practical application in real-world scenarios
Practice sessions offer hands-on experience through guided exercises, enhancing skills and reinforcing knowledge. This practical approach ensures mastery of concepts, promoting confidence and competence in real-world applications
Mock examinations simulate real test conditions, providing valuable practice and assessment. This helps identify strengths and weaknesses, ensuring thorough preparation and boosting confidence for actual exams
Evaluates and ensure the quality of the training program and all its deliverables. This is measured through the following indicators:
‣ Instructors' experience and style in presenting and explaining topics.
‣ Variety and balance of teaching methods (such as discussions, case studies, mock exams and videos) used in the course to ensure retention and to match the learning objectives.
‣ Level of interactivity.
‣ Feedback from program participants
‣ Full compliance with Institute standards and guidelines for preparation and study requirements and methodology.
‣ Progress reports from the training program provider.
The ACCA APM examination assesses strategic analysis, performance evaluation and professional judgement. Therefore, candidates should practise applying concepts to the information provided in each scenario rather than relying on memorised definitions. They should also develop clear, evidence-based recommendations that address the requirements of the question.
The ACCA Advanced Performance Management (APM) exam is a computer-based assessment lasting 3 hours and 15 minutes. It contains two compulsory questions worth 50 marks each, assessing performance evaluation, strategic analysis, professional skills and evidence-based recommendations.
ACCA APM is generally available in the March, June, September and December exam sessions. Check the official ACCA exam timetable for confirmed dates and availability.
Candidates must achieve a minimum score of 50% to pass the ACCA Advanced Performance Management (APM) exam. The assessment evaluates strategic analysis, performance measurement, critical evaluation, professional skills and evidence-based recommendations.
Successful APM preparation requires consistent practice and a clear understanding of the syllabus. First, review the relevant concepts and performance measurement techniques. Then, practise past examination questions under timed conditions. However, do not focus solely on memorizing definitions; instead, apply your knowledge to the scenario provided. Finally, review your answers and examiner feedback to identify weaknesses and improve your professional judgement.
The ACCA Advanced Performance Management (APM) exam is available at authorised computer-based exam centres worldwide, subject to local availability. Candidates can check the official ACCA exam booking platform to find approved centres, available exam sessions and registration options in their preferred location.
Number of Lectures: 6
Delivery: Live Online Instructor-Led | Location: International
Dates: Start 06 Dec 2026 – End 10 Jan 2027
Number of Lectures: 6
Delivery: Live Online Instructor-Led | Location: International
Dates: Start 07 Mar 2027 – End 11 Apr 2027
Number of Lectures: 6
Delivery: Live Online Instructor-Led | Location: International
Dates: Start 06 Jun 2027 – End 11 Jul 2027
Number of Lectures: 6
Delivery: Live Online Instructor-Led | Location: International
Dates: Start 05 Sep 2027 – End 10 Oct 2027
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- H.H. Shaikh Khalifa Al Hamid
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Investing in ACCA Advanced Performance Management (APM) is valuable for accounting and finance professionals seeking to strengthen their strategic analysis and performance evaluation skills. The qualification develops expertise in performance measurement, business strategy, data interpretation and management decision-making. These competencies can support career progression into roles such as Performance Manager, Financial Analyst, Management Accountant, Strategy Manager and Business Consultant. Through practical case studies and exam-focused preparation, candidates learn to evaluate organisational performance, identify operational weaknesses and recommend evidence-based improvements, making APM a worthwhile investment for those pursuing strategic finance and business management careers.
ACCA APM validates strategic performance management, business analysis and evidence-based decision-making to improve organisational performance plus business outcomes.
Explore opportunities in performance analysis, strategic planning and financial management.
Strengthen analytical thinking, critical evaluation and evidence-based decision-making.
Apply professional judgement, accountability and ethical principles to business performance decisions.
Develop skills in performance measurement, business strategy, reporting and data analysis.