ACCA APM case studies

ACCA APM · Put your knowledge to work in context.

ACCA Advanced Performance Management (APM) is one of the four Strategic Professional Options exams in the ACCA Qualification. It is aimed at candidates who have completed the Essentials exams and want to specialise in performance management rather than audit, tax or financial management. The ACCA APM case studies are 5 cases and about 3,150 words.

The Division That Beats Its Budget and Destroys Value

Meridian Components operates three divisions. Division B has reported a return on investment (ROI) of 22% for three consecutive years against a group target of 15%, and its manager has just been awarded a bonus.

614 words, about 3 min 2

The Customer Satisfaction Score That Went Up While Customers Left

Harbourline is a business-to-business equipment servicer with 4,200 contracted customers. Its balanced scorecard reports a customer satisfaction (CSAT) score of 91%, up from 84% two years ago, and the board treats this as evidence of improving service.

603 words, about 3 min 3

Variance Analysis on a Fixed-Price Contract

Calder Engineering won a fixed-price contract to build a bridge deck for 24m. At the end of period 4 of an expected 10 periods, the following is reported: planned cost to date 8.0m; actual cost to date 9.2m; planned work completed 40%; actual work completed 34%.

633 words, about 3 min 4

Transfer Pricing in a Vertically Integrated Group

Altura Group has a mining division (Division M) that extracts a commodity and a processing division (Division P) that refines and sells it externally. Division M can sell all it produces on an external market at 410 per tonne; its variable cost is 230 and it has fixed costs of 18m on capacity of 200,000 tonnes.

705 words, about 4 min 5

Not-for-Profit Performance in a Specialised Context

Lifeline Trust is a charity providing emergency accommodation. It has 14 shelters, 320 staff and annual income of £38m, of which £31m is restricted grant funding tied to specific programmes and £7m is unrestricted.

595 words, about 3 min