Complex business structure
A complex business structure involves interdependent units or partner relationships with differing authority, objectives, information and performance responsibilities. It may include subsidiaries, alliances, shared services or supply networks. Performance management must define boundaries and distinguish local contributions from overall outcomes, recognising incomplete control and data access. Complexity is not simply the number of legal entities; a small network can have difficult coordination and accountability issues.
Worked example
A customer service depends on a parent company, outsourced IT and a logistics partner. The report needs end-to-end service results and clear responsibility for each stage.
Common mistake
Each unit meeting a local target does not guarantee the customer receives the promised result.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | APM | Direct | September 2026–June 2027 |