This week’s topics
Financial Analysis and Performance Measurement Systems
- Economic Value Added (EVA) and Return on Capital Employed (ROCE)
- Comprehensive ratio and trend analysis
- Financial distress prediction using the Altman Z-score
- Practical problem-solving and diagnostic financial reporting
- Divisional Performance Measurement: Economic Value Added - ACCA (APM)
- Financial Performance Measurement - ACCA Advanced Performance Management (APM)
- CIMA E3 Strategic performance measurement
What you will be able to do
- 5.1 Evaluate performance measurement systems.
- 5.2 Explain financial analysis techniques.
- 5.3 Apply financial analysis systems and techniques to practical business problems.
Activity
Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: evaluate performance measurement systems.
Study materials
Videos
- Divisional Performance Measurement: Economic Value Added - ACCA (APM) · YouTube · OpenTuition · 34 min · for registered students
- Financial Performance Measurement - ACCA Advanced Performance Management (APM) · YouTube · OpenTuition · 23 min · for registered students
- CIMA E3 Strategic performance measurement · YouTube · OpenTuition · 30 min · for registered students
Further resources
- MIT 15.535 Business Analysis Using Financial Statements, lecture notes: Ratio Analysis and Bankruptcy Detection · PDF · Other, slides · 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
- Intermediate Financial Accounting Vol. 2, Lyryx 2021-A, ch. 22: Putting It All Together: Disclosures and Analysis Overview · PDF · Other, textbook chapter; pp. 405–442 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.