acca国际注册会计师有13门必考科目，那么每个科目的考试大纲都是什么呢？中公财经小编为大家整理了acca APM 高级绩效管理的考纲解析，题型介绍。一起来看看吧！
Advanced PerformanceManagement
主要内容
A. Use strategic planning and control models to planand monitor organisational performance使用战略计划和控制模型来计划和监督组织绩效
B. Assess the impact of risk and uncertainty onorganisational performance评估风险和不确定性对组织绩效的影响
C. Identify and evaluate the design features ofeffective performance management information and monitoring systems andrecognise the impact of developments in technology on performance measurementand management systems.识别和评估有效的绩效管理信息和监控系统的设计特征，并识别技术发展对绩效评估和管理系统的影响。
D. Apply appropriate strategic performance measurementtechniques in evaluating and improving organisational performance运用适当的战略绩效评估技术来评估和提高组织绩效
E. Advise clients and senior management on strategicbusiness performance evaluation and on recognising vulnerability to corporatefailure向客户和高级管理层提供战略业务绩效评估方面的建议，识别公司失败的可能性。
The syllabus大纲
A. Strategic planning and control战略规划和控制
1. Strategic management accounting战略管理会计
2. Impact of external factors on performance management外部因素对绩效管理的影响
3. Performance hierarchy绩效等级
4. Performance management and control of theorganisation组织的绩效管理和控制
5. Changes in business structure and managementaccounting业务结构改变和管理会计
6. Other environmental and ethical issues其他环境及道德问题
B. Impact of risk and uncertainty on organisationalperformance风险和不确定性对组织绩效的影响
1. Impact of risk anduncertainty on performance management风险和不确定性对绩效管理的影响
C. Performance management information systems anddevelopments in technology绩效管理信息系统和技术发展
1. Performance management information systems绩效管理信息系统
2. Sources of management information管理信息来源
3. Recording and processing methods记录与处理数据的方法
4. Data analytics数据分析
5. Management reports管理报告
D. Strategic performance measurement战略绩效评估
1. Strategic performance measures in the privatesector私营部门的战略业绩评估
2. Divisional performance and transfer pricing issues分部绩效和转移定价问题
3. Strategic performance measures in not-for-profitorganisations非盈利机构的战略业绩评估
4. Non-financial performance indicators非财务业绩指标
5. The role of quality in management information andperformance measurement systems质量在管理信息和绩效评估系统中的作用
6. Performance measurement and strategic humanresource management issues绩效评估和战略人力资源管理问题
7. Other behavioural aspects of performancemeasurement绩效评估的其他行为因素
E. Performance evaluation and corporate failure绩效评估与公司失败
1. Alternative views of performance measurement andmanagement绩效评估和管理的其他观点
2. Strategic performance issues in complex businessstructures复杂业务结构中的战略业绩问题
3. Predicting and preventing corporate failure预测和预防公司失败
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