Performance Management (PM)

Categories: ICAN, Skills
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About Course

Performance Management (PM) equips students with the knowledge and tools needed to measure, analyze, and improve organizational performance. This course focuses on how financial and non-financial information can be used to support strategic decision-making, cost control, and performance evaluation across departments and projects.

Learners will explore techniques in budgeting, variance analysis, standard costing, and performance metrics, while developing an understanding of how to align operational activities with strategic objectives. The course also introduces behavioral and ethical considerations that affect performance-related decisions in real-world business environments.

What Will You Learn?

  • Key principles of performance management and strategic planning.
  • Costing techniques, including absorption, marginal, and activity-based costing.
  • How to prepare and analyze budgets for decision-making and control.
  • Variance analysis and interpretation of results for improved performance.
  • Measuring financial and non-financial performance across business units.
  • Understanding behavioral impacts on performance measurement systems.
  • Applying ethical principles in performance-related decision-making.
  • Evaluating performance in public, private, and not-for-profit sectors.

Course Content

1. Introduction to Business and the Business Environment
This module serves as the cornerstone for aspiring Chartered Accountants pursuing the ICAN Foundation program. The A1 – Business, Management, and Finance (BMF) course equips students with essential knowledge and skills in key areas of business operations, management practices, and financial principles.

2. Business Organisation and Structure

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