Core 5: 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

Subject description

In Business Performance, you develop the skills needed to critique the performance of a business and provide advice in the execution of business strategy - an essential skill for Chartered Accountants. You apply appropriate financial models in conjunction with non-financial factors in order to evaluate alternatives and determine appropriate business solutions. You'll analyse financial and non-financial factors and develop a model that incorporates sensitivity analysis to support business investment decisions. You'll then evaluate funding options to support these investment decisions. By engaging in activities and assessments related to a case study, you develop and demonstrate skills for communicating your insights and recommendations to a variety of audiences.

Topics covered

  • Performance management
  • Insights for 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 and advise on improvements to business strategy and operations
  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 subjects of the Chartered Accountants Program.

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

  • Online communities where you can network with other candidates
  • Technical discussion forums where your questions will be answered by specialist Chartered Accountants
  • Peer discussion forums
  • Access to resources including a study guide, exam preparation series and materials
  • Real-world examples and activities
  • Virtual sessions and recordings which take you through real-world worked examples and activities based on integrated, complex scenarios

CA Study Masterclass (CASM)

Additional support is available through our popular CA Study Masterclass. These optional workshops can help you stay on track with your learning and prepare for assessments and the final exam.

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What you need to know


    Assessment provides the opportunity for you to demonstrate what you have learned in the subject. The marks, grades, and/or feedback that you receive will help you identify your strengths and areas for further development to support your learning. To pass a subject, you must attempt all assessments, achieve a pass mark/grade for the final high-stakes assessment and achieve an overall pass mark/ grade for the subject.


    If you are enrolled in this subject, you are expected to have met the course entry requirements for the CA Program.

Warning: The information on this page / in this outline is indicative. The subject outline provided to enrolled candidates for the particular term through CA ANZ’s My Capability learning portal is the authoritative source of all information about the subject for that offering. Required texts, recommended texts, references and some assessment task details in particular are likely to change. Candidates will be provided access to the authoritative subject outline through the My Capability learning portal once they enrol in the subject.

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