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Level 6 Diploma in Accounting and Business

Not-for-Profit and Public Sector Performance

AB602 · Business Performance Measurement — Week 4 of 16

CourseAB602
Week4 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Not-for-Profit and Public Sector Performance

  1. Value for Money (VfM) framework
  2. The 3Es (Economy, Efficiency, Effectiveness)
  3. Public accountability
  4. League tables and non-financial objectives
  5. Performance in the Not-For-Profit Sector - ACCA Advanced Performance Management (APM)
  6. Performance in the not-for-profit sector - ACCA Performance Management (PM)
  7. The 3Es Model in Measuring Business Performance

What you will be able to do

  • 2.2 Outline the systems and processes involved in performance analysis in not-for-profit and the public sector.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: outline the systems and processes involved in performance analysis in not-for-profit and the public sector.

Study materials

Videos

  • Performance in the Not-For-Profit Sector - ACCA Advanced Performance Management (APM) · YouTube · OpenTuition · 14 min · for registered students
  • Performance in the not-for-profit sector - ACCA Performance Management (PM) · YouTube · OpenTuition · 25 min · for registered students
  • The 3Es Model in Measuring Business Performance · YouTube · Galton College · 24 min · for registered students

Further resources

  • Sustaining non-profit organizations: strategic, managerial and financial perspectives · Reading · Reading, article · for registered students
  • Schools financial value standard (SFVS): checklist guidance (DfE) · Reading · GOV.UK, guidance · for registered students
  • Academy trust handbook 2026 (DfE) · Reading · GOV.UK, guidance · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: Foundations of Performance Measurement
  • Week 2: Data Infrastructure and External Influences
  • Week 3: Performance Analysis in For-Profit Organisations
  • Week 4: Not-for-Profit and Public Sector Performance
  • Week 5: Divisional Performance Measurement
  • Week 6: Activity-Based Costing and Management
  • Week 7: Target Costing and Life-Cycle Costing
  • Midterm: Midterm evaluation
  • Week 9: Throughput and Environmental Management Accounting
  • Week 10: Transfer Pricing in Divisionalised Organisations
  • Week 11: Performance Reporting and Stakeholder Communication
  • Week 12: Applying Business Performance Measurement in practice: case…
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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