ACCA APM Classroom - Syllabus A4. Changes In Business Structure 4 / 5
a) Identify and discuss the particular information needs of organisations adopting a functional, divisional or network form and the implications for performance management
b) Assess the changes to management accounting systems to reflect the needs of modern service orientated businesses compared with the needs of a traditional manufacturing industry.
c) Assess the influence of Business Process Re-engineering on systems development and improvements in organisational performance.
d) Analyse the role that performance management systems play in business integration using models such as the value chain and McKinsey’s 7S’s.
e) Discuss how changing an organisation’s structure, culture and strategy will influence the adoption of new performance measurement methods and techniques.
f) Assess the need for businesses to continually refine and develop their management accounting and information systems if they are to maintain or improve their performance in an increasingly competitive and global market.