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ACCA PM (Performance Management)
Practice Questions (3)- Syllabus Section B
Performance Management (PM) Syllabus Sections B is about Specialist cost and management accounting techniques while they cover:
1. Activity-based costing
2. Target costing
3. Life-cycle costing
4. Throughput accounting
5. Accounting for environmental and sustainability factors
The knowledge test covers 1) Throughput accounting and, 2) environmental accounting. It is expected to spend approximately 20 minutes to complete.
