Performance objective elements

The five elements of each performance objective describe the tasks, skills and behaviours that trainees must demonstrate in order to achieve the objective.

  • Elements

    a. Evaluate management accounting techniques and approaches in an organisation. 

    b. Apply appropriate costing techniques to products and services. 

    c. Assess and advise on the impact of an organisation's management accounting and ICT systems. 

    d. Contribute to developing and improving management accounting systems and internal reporting recognising the impact of emerging technologies.

    e. Monitor new developments in management accounting and consider their potential impact on performance and systems. 

Linked competencies

  • Management Accounting

    A. Applies development and performance management in the wider business and technological environment in the context of strategic planning and implementation.

    D. Consults on the design and use of current and emerging technology and information systems to improve strategic decision-making and organisational performance.

Key exams