Professional Paper
P5
Advanced Performance
Management
June 2012 Exams
Chapter 1
Introduction to strategic
management accounting
Planning, control, decision-making and
management information
Corporate planning
Planning and control: strategic and
operational
Multinational aspects
SWOT analysis
Benchmarking
Planning, control, decision making and management information
Slide 3
Planning, control, decision making and management information (cont’d)
Slide 4
Planning, control, decision making and management information 2
Slide 5
Planning, control, decision making and management information 2 (cont’d)
Slide 6
Planning, control, decision making and management information 3
Slide 7
Planning, control, decision making and management information 3 (cont’d)
Slide 8
Corporate planning
Slide 9
Corporate planning (cont’d)
Slide 10
Corporate planning (cont’d)
Slide 11
Planning and control: strategic and operational
Slide 12
Planning and control: strategic and operational 2
Slide 13
Multinational aspects
Slide 14
SWOT analysis
Slide 15
Benchmarking
Slide 16
Chapter 2
Performance
management and control
of the organisation
Budgeting
Not-for-profit organisation
Beyond budgeting
Budgeting
Slide 18
Budgeting (cont’d)
Slide 19
Not-for-profit organisations
Slide 20
Beyond budgeting
Slide 21
Chapter 3
Business structure, IT
developments and other
environmental and ethical
issues
Business structure/information
Business integration
Business process re-engineering
Teamwork and empowerment
Data and MIS
Stakeholders and ethics
Business structure/information
Slide 23
Business integration
Slide 24
Business integration 2
Slide 25
Business integration 2 (cont’d)
Slide 26
Business process re-engineering
Slide 27
Business process re-engineering (cont’d)
Slide 28
Teamwork and empowerment
Slide 29
Date and MIS
Slide 30
Date and MIS 2
Slide 31
Date and MIS 2 (cont’d)
Slide 32
Date and MIS 3
Slide 33
Date and MIS 3 (cont’d)
Slide 34
Stakeholders and ethics
Slide 35
Stakeholders and ethics (cont’d)
Slide 36
Stakeholders and ethics 2
Slide 37
Chapter 4
Changing business
environment and
external factors
Changing business environment
Risk and uncertainty
Factors to consider when assessing
performance
Government regulation
Changing business environment
Slide 39
Changing business environment (cont’d)
Slide 40
Changing business environment 2
Slide 41
Risk and uncertainty
Slide 42
Risk and uncertainty 2
Slide 43
Factors to consider when assessing performance
Slide 44
Factors to consider when assessing performance 2
Slide 45
Government regulation
Slide 46
Chapter 5
Performance
management information
systems
Accounting information needs
Managing accounting information
Managing accounting systems
Accounting information needs
Slide 48
Accounting information needs (cont’d)
Slide 49
Accounting information needs 2
Slide 50