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ACCA PM (Performance Management)
Practice Questions (8)- Syllabus Section D
Performance Management (PM) Syllabus Sections D is about Budgeting and control while they cover:
1. Budgetary systems and types of budget
2. Analytical techniques in budgeting and forecasting
3. Standard costing
4. Material mix and yield variances
5. Sales mix and quantity variances
6. Planning and operational variances
7. Performance analysis
The knowledge test covers 1) Standard costing and, 2) Variances analysis. It is expected to spend approximately 20 minutes to complete.
