ACCA APM 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.[3]
b) Evaluate different types of budget variances and how these relate to issues in planning and controlling organisations.[3]
c) Evaluate the increased use of non- traditional profit-based performance measures in controlling organisations (e.g. beyond budgeting). [3]