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Level 6 Diploma in Accounting and Business

Applying Business Performance Measurement in practice: case studies

AB602 · Business Performance Measurement — Week 12 of 16

CourseAB602
Week12 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Applying Business Performance Measurement in practice: case studies

  1. Case analysis
  2. Linking theory to practice
  3. Evaluating evidence
  4. Financial Performance Measurement - ACCA Advanced Performance Management (APM)
  5. Not-for-Profit Performance Measurement Simplified | ACCA PM / F5 | Question Tonford School

What you will be able to do

  • 1.1 Analyse the importance of performance measurement to organisations.
  • 1.4 Analyse external factors that impact on performance measurement.
  • 3.1 Evaluate the usefulness of activity-based costing.
  • 3.2 Assess how target costing and life-cycle costing are used by business organisations.
  • 3.3 Evaluate the relationship between throughput and environmental accounting.
  • 4.2 Evaluate the needs of different audiences when reporting performance.

Activity

Start with this week’s 2 videos, then: Case-study workshop: apply the unit’s concepts to a real or realistic case and evaluate the outcome.

Study materials

Videos

  • Financial Performance Measurement - ACCA Advanced Performance Management (APM) · YouTube · OpenTuition · 23 min · for registered students
  • Not-for-Profit Performance Measurement Simplified | ACCA PM / F5 | Question Tonford School · YouTube · Steve Willis ACCA · 17 min · for registered students
  • Performance in the Not-For-Profit Sector - ACCA Advanced Performance Management (APM) · YouTube · OpenTuition · 14 min · for registered students
  • APM topic Explainer: Environmental Management Accounting · YouTube · ACCA Student Study Resources · 22 min · for registered students
  • Performance management and measurement - ACCA APM Revision Lecture · YouTube · OpenTuition · 24 min · for registered students

Further resources

  • Five Misunderstandings About Case-Study Research · Reading · Arxiv, article · for registered students
  • Writing Guide with Handbook, ch. 8.5: Writing an analytical report · PDF · OpenStax, textbook chapter; pp. 254–267 · for registered students
  • Managerial Accounting, ch. 13: How Do Managers Use Financial and Nonfinancial Performance Measures? · PDF · Saylor Academy, textbook chapter; pp. 883–972 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 11Week 13
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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.

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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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