APM
Common mistakes in the use of numerical data used for performance measurement - ACCA (APM)
The September 2016 P5 syllabus contains the learning outcome:
‘Advise on the common mistakes and misconceptions in the use of numerical data used for performance measurement’.
The mistakes and misconceptions can be divided into two causes:
- The quality of the data: what measures have been chosen and how have data been collected?
- How have the data been processed and presented to allow valid conclusions to be drawn?
Inevitably, these two causes overlap because the nature of the data collected will influence both processing and presentation.



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