ACCA P5 syllabus builds on ACCA F5 syllabus and has relation to ACCA P3 syllabus introduces candidates to the strategic role of management accounting as a discipline for planning and controlling performance so that strategic objectives can be set, monitored and controlled. It also covers the impact of external factors on strategic management issues, such as macro-economic, fiscal, market and environmental impacts on performance. From appreciating the strategic context of performance management and the impact of wider factors, the syllabus examines, at an operational level, the issues relating to performance measurement systems and their design.
Download detailed ACCA P5 syllabus.
The P5 syllabus then moves from performance management systems and their design to the scope and application of high-level performance measurement techniques in a variety of contexts, including not-for-profit organisations and multinational businesses. Having covered the strategic aspects of performance management and operational systems for the measurement and control of performance in a variety of contexts, candidates are then expected to synthesise this knowledge in the role of an advisor to senior management or independent clients on how to assess and control the performance of an entity, including the recognition of whether a business is facing difficulties or possibly failure.
Finally, the ACCA P5 syllabus deals with current developments in performance management and with emerging issues as they might affect or influence the management of performance within organisations.
The examination will be a three hour paper in two sections:
Section A will contain one compulsory question comprising of 50 marks. In section B candidates will be asked to answer two from three questions comprising of 25 marks each.
Check out ACCA exam structure and pattern to know more.
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