ACCA APM P5 Classroom - Syllabus A3. Performance Management & Control Of The Organisation 3 / 5
a) Evaluate the strengths and weaknesses of alternative budgeting models and compare such techniques as fixed and flexible, rolling, activity based, zero based and incremental.
b) Evaluate different types of budget variances and how these relate to issues in planning and controlling organisations.
c) Evaluate the increased use of non- traditional profit-based performance measures in controlling organisations (e.g. beyond budgeting). 
Performance Management & Control Of The Organisation