Performance Management

Our expert tutors for ACCA Performance Management (ACCA PM) have successfully coached thousands of ACCA aspirants with a phenomenal passing rate of over 92%. Join their club with our Platinum Rated ACCA Online Courses with 1-year access! Click here to view our exclusive study guide.

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ACCA PM Highlights

You’ll develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

Exam Duration
3 hours

Passing Marks
50/100
Mode Of Exam
Online
Attempts Mar|Jun|Sep|Dec

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ACCA PM Syllabus

A. Information, technologies and systems for organisational performance

1. Managing information
2. Sources of information
3. Information systems and data analytics

B. Specialist cost and management accounting techniques

1. Activity-based costing
2. Target costing
3. Life-cycle costing
4. Throughput accounting
5. Environmental accounting

C. Decision-making techniques

1. Relevant cost analysis
2. Cost volume profit analysis
3. Limiting factors
4. Pricing decisions
5. Make-or-buy and other short-term
decisions
6. Dealing with risk and uncertainty in
decision-making

D. Budgeting and control

1. Budgetary systems and types of budget
2. Quantitative analysis in budgeting
3. Standard costing
4. Material mix and yield variances
5. Sales mix and quantity variances
6. Planning and operational variances
7. Performance analysis

E. Performance measurement and control

1. Performance analysis in private sector organisations
2. Divisional performance and transfer pricing
3. Performance analysis in not-for-profit organisations and the public sector
4. External considerations and the impact on performance

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Frequently Asked Questions (FAQ)

The courses have been tailored by our experts to maximise your chances of exam success. They have been purpose designed using specific educational milestones which build on each other as the course progresses. The videos must be viewed in the given order to ensure you obtain both the required knowledge as well as the necessary techniques to pass your exams.

eBook versions of the study materials are included within your course. The vast majority of our students prefer the portability of eBooks over hardcopies. However, if you do have a strong preference to have hardcopy versions of the books then you can purchase them directly from the Kaplan Publishing website via the following link.

This is a learning reinforcement exercise and helps you take on board your new knowledge. The questions in the quiz are not exam standard questions though but instead are designed to help maximise your chances of retaining the knowledge you have obtained. Your dashboard on the homepage will show your performance at each quiz when compared to the overall average mark for all Synthesis Learning students.

You have a button called “contact your tutor” on each page of the learning portal except the dashboard/landing page. Click on the contact your tutor button and address your question to your tutor. Your tutor will aim to respond to your query within one working day. ExP operates a fair use policy for questions and the maximum number of questions you can ask your tutor per course is ten.

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