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ACCA PM (Performance Management)
Guides, Practice & Mock Exam

ACCA PM (Performance Management) is one of papers in Applied Skills Module.  The syllabus states its aim is to develop knowledge and skills in the application of management accounting techniques of quantitative and qualitative information for planning, decision-making, performance evaluation and control.

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Exam Structure

All questions are compulsory. The 3-hour (see below) exam will assess all parts of the syllabus and will test knowledge and some comprehensive or application of this knowledge.


Section A includes 15 two-mark objective test questions covering all areas in the syllabus.


Section B comprises 3 ten-mark questions each containing five objective test questions.


Section C comprises two 20 marks constructed response questions.  The questions will come from decision making techniques, budgeting and control, performance measurement and control areas of the syllabus.


Syllabus in brief

ACCA PM is one of the Applied Skills Level papers in your ACCA professional qualification journey.

The syllabus begins by focusing on the information needs, technologies and systems required by organisations to manage and measure performance in the modern, competitive environment.

It then moves to specialised costing and management accounting topics which some knowledge assumed from Management Accounting (MA), mainly overhead treatments. 

The syllabus also considers decision-making in which you are expected to appreciate problems surrounding scarce resource, pricing and make-or-buy decisions, and how this relates to the assessment of performance.

The most important aspect of many accountant's lives is budgeting. PM requires you to demostrate the knowledge on different budgeting techniques and the problems inherent in them. Some budgeting techniques such as fixed, flexible and incremental budgets is assumed from MA.

Standard costing and variances are then built on.  You are familiar with different types of budgeting, standard costing and variances analysis from your Management Accounting paper. But now, you need to do more by showing your performance analysis techniques.

The final part is performance measurement and control. Both financial and non-financial performance measurements are required as these are the cornerstone for Advanced Performance Management.

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