This exam will exercise your professional judgement in applying appropriate management accounting techniques. You will also be tested on how you are able to contribute to the evaluation of a specific organisation and its development. APM (P5) is one of four optional exams. You need to complete two optional exams as part of the ACCA exam requirements

Topics include

 Strategic planning and control
 External influences on organisational performance
 Performance measurement systems and design
 Strategic performance measurement
 Performance evaluation and corporate failure
 Current developments and emerging issues performance management