Professional Paper P5 Advanced Performance Management June 2012 Exams

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 Chapter 1

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

Performance management and control of the organisation Budgeting Not-for-profit organisation Beyond budgeting Chapter 2

Budgeting Slide 18

Budgeting (cont’d) Slide 19

Not-for-profit organisations Slide 20

Beyond budgeting Slide 21

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 Chapter 3

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

Changing business environment and external factors Changing business environment Risk and uncertainty Factors to consider when assessing performance Government regulation Chapter 4

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

Performance management information systems Accounting information needs Managing accounting information Managing accounting systems Chapter 5

Accounting information needs Slide 48

Accounting information needs (cont’d) Slide 49

Accounting information needs 2 Slide 50