SC E-LEARNING • ACCA APM

APM — Advanced Performance Management

Strategic Professional Option • Free revision material, sample MCQs and mini mock.

What to Focus On

strategic performance management, measurement systems and performance evaluation.

Attempt each question before opening the answer.

1. A good KPI should be:

A. Linked to strategic objectivesB. Easy to manipulateC. Financial onlyD. Unrelated to responsibility

Show answer

Linked to strategic objectives — Measures should support strategy.

2. The balanced scorecard includes:

A. Financial and non-financial perspectivesB. Only profitC. Only cashD. Only shareholder returns

Show answer

Financial and non-financial perspectives — It combines multiple perspectives.

3. A dysfunctional performance measure can:

A. Encourage poor goal-congruent behaviourB. Guarantee perfect decisionsC. Have no behavioural effectsD. Guarantee quality

Show answer

Encourage poor goal-congruent behaviour — Bad measures can drive unintended behaviour.

4. Benchmarking is used to:

A. Compare performance against standards or peersB. Prepare tax returnsC. Audit cashD. Value inventory

Show answer

Compare performance against standards or peers — Benchmarking supports performance improvement.

5. Strategic performance evaluation should consider:

A. Context, causality and long-term effectsB. Only current profitC. Only budget varianceD. Only one KPI

Show answer

Context, causality and long-term effects — APM requires strategic interpretation.

Use the five questions above as a timed quick check, then review the explanations.

SC E-LEARNING ACCA TEST SESSION

Paper-wise tests, mixed tests and mocks will be added to the ACCA test-session service.