Core 5: Strategy and Business Performance

Develop the skills you need to critique the performance of a business and support business decision-making

In Brief

  • Analyse a business’s performance and support decision making
  • Assess an organisation’s financing options
  • Work towards your Graduate Diploma of Chartered Accounting

Core 5: Strategy and Business Performance CACC2504 | SBP

The CA Program subject Business Performance has been renamed to Strategy and Business Performance from Term 2 2025. If you are interested in reading the previous subject outline for Business Performance (last offered Term 3 2024), see the important downloads below at the bottom of the page.

Subject description

Strategy and Business Performance equips you with essential skills to analyse business performance and guide strategic decisions - key capabilities for Chartered Accountants. You'll learn how to conduct a sensitivity analysis and assess funding options to support business decisions. Additionally, you'll learn how to evaluate both quantitative and qualitative data using practical analysis tools, examining financial and non-financial factors. Throughout the subject, you'll apply your learning through activities and assessments designed to develop your ability to communicate insights and recommendations effectively to different audiences. 

Topics covered

  • Performance management
  • Insights for strategic decision-making
  • Assessing financing options

Subject learning outcomes

On completion of this subject, you will be able to:

  1. Critically evaluate an organisation’s performance in relation to its strategy and develop or improve performance measurement frameworks
  2. Advise on investment and funding options to support business decision-making
  3. Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making
  4. Apply an ethical approach in assessing business performance and decision-making

Course structure and format

This  9-week course is one of seven core subject of the Chartered Accountants Program.

Enjoy supported learning via an online learning platform and interactive resources, featuring:

  • Online communities for networking with peers
  • Technical discussion forums with specialist Chartered Accountants
  • Peer discussion forums
  • Comprehensive study materials and assessments preparation resources
  • Real-world case studies, examples and activities
  • Virtual sessions and recordings with real-world worked examples and activities based on integrated, complex scenarios

What you need to know

Please note: The course information shown here is indicative only. For each term, the official subject outline, including reading materials, assessment requirements, and other key details, will be provided to enrolled students through the My Capability Learn portal. The official subject outline may contain updates or changes to the information displayed here and serves as the authoritative reference for all course matters. 

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