The syllabus for ACCA P3, Business Analysis, is primarily concerned with two issues. The first is the external forces (the behaviour of customers, the initiatives of competitors, the emergence of new laws and regulations) that shape the environment of an organisation. The second is the internal ambitions and concerns (desire for growth, the design of processes, the competences of employees, the financial resources) that exist within an organisation.
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ACCA P3 syllabus looks at both of these perspectives, from assessing strategic position and choice to identifying and formulating strategy and strategic action. The syllabus begins with the assessment of strategic position in the present and in the future using relevant forecasting techniques, and is primarily concerned with the impact of the external environment on the business, its internal capabilities and expectations and how the organisation positions itself under these constraints. Strategic planning and strategy implementation has to be subject to financial benchmarks.
Financial analysis explicitly recognises this, reminding candidates of the importance of focusing on the key management accounting techniques that help to determine strategic action and the financial ratios and measures that may be used to assess the viability of a strategy and to monitor and measure its success. Throughout, the syllabus recognises that successful strategic planning and implementation requires the effective recruitment, leadership, organisation and training and development of people.
The syllabus is assessed by a three-hour paper based examination. Section A contains one multi-part question based on a case study scenario. This question is worth 50 marks. Section B consists of three discrete questions of which 2 have to be answered, each worth 25 marks.
The paper will comprise two sections. Section A has one compulsory question of 50 marks and Section B has 3 questions of which 2 should be answered, they are of 25 marks each. Thus totalling the paper to a 100.
Check out ACCA exam structure and pattern to know more.
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