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ACCA Performance Management
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.
3 Hours
50/100
Online
Mar|Jun|Sep|Dec
ACCA PM Syllabus
A. Management information systems and data analytics
- Management information systems
- Uses and control of information
- Big data and data analytics
B. Specialist cost and management accounting techniques
- Activity-based costing
- Target costing
- Life-cycle costing
- Throughput accounting
- Accounting for environmental and sustainability factors
C. Decision-making techniques
- Relevant cost analysis
- Cost volume profit analysis (CVP)
- Limiting factors
- Pricing decisions
- Make-or-buy and other short-term decisions
- Dealing with risk and uncertainty in decision-making
D. Budgeting and control
- Budgetary systems and types of budget
- Analytical techniques in budgeting and forecasting
- Standard costing
- Material mix and yield variances
- Sales mix and quantity variances
- Planning and operational variances
- Performance analysis
E. Performance measurement and control
- Performance analysis in private sector, public sector and not-for-profit organisations
- Divisional performance and transfer pricing
- Specific performance analysis issues in not-for-profit organisations and the public sector
F. Employability and technology skills
- Use computer technology to efficiently access and manipulate relevant information.
- Work on relevant response options, using available functions and technology, as would be required in the workplace.
- Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools.
- Present data and information effectively, using the appropriate tools.
ACCA PM Paper Pattern
Section A (30 marks)
Section B (30 marks)
Section C (40 marks)
15 Objective Test Questions (OTQ’s) x 2 marks each
3 case studies * 5 OTQ’s in each case study x 2 marks each
2 Constructed Response Questions x 20 marks each
ACCA PM Coaching with a Difference
We often get 100/100 marks for the student-friendly approach
Interactive Study Lectures
Revision Tests and Mock Exams
Recorded Revision Sessions
Doubt Solving Bootcamps
1:1 Mentorship and Support
100% Placement Assistance
We are Synthesis Learning - One of the Best ACCA Coaching In India
ACCA Platinum Approved Learning Partner (ALP) with Multiple Global Rankers
Trusted by Rankers, Chosen by Thousands 💯
- Platinum ALP Status - Highest Quality Rating from ACCA
- Exceptional Pass Rates - Trained Global Rankers, including World Rank 1.
- Legacy of 22+ Years - Trusted by 20,000+ students in 25+ Cities in India & 10+ Countries.
- 100% Placement Assistance - Land jobs at Big 4s & MNCs in India & Overseas.
- Flexible Learning - Classroom, Live Online & Self-Paced.
- Exam-Focused Training - Mock tests, study plans & expert mentorship.
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Modes of Learning
ACCA Classroom Coaching. Redefined.
- World Class Infrastructure
- Expert Tutors
- Hands on Learning
- Rigorous Assessments
- One on One Mentoring
- Revision & Doubt Solving Bootcamps
- Synthesis eCampus
- Systematic Student Progression
- 100% Placement Assistance
ACCA Live Online Courses. Redefined.
- Live Study Lectures
- Expert Tutors
- Rigorous Assessments
- Regular Mentoring
- Revision & Doubt Solving Bootcamps
- Synthesis eCampus
- Revision Video Lectures
- 100% Placement Assistance
ACCA Self-paced Online Courses. Redefined.
- Video Lectures
- Progress Tests
- Energisers
- Practice Tutorials
- Personalised Study Plan
- Kaplan Content
- Full Pass Guarantee
- Study Anytime, Anywhere
- PC, Tablet, & Phone Compatible
- ACCA Approved
Your ACCA Journey
Knowledge Level
Skills Level
- ACCA F4: Corporate and Business Law (LW)
- ACCA F5: Performance Management (PM)
- ACCA F6: Taxation (TX)
- ACCA F7: Financial Reporting (FR)
- ACCA F8: Audit and Assurance (AA)
- ACCA F9: Financial Management (FM)
Professional Level
- Essentials
- Strategic Business Reporting - INT (SBR-INT)
- Strategic Business Leader (SBL)
- Optional (any 2)
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit & Assurance (AAA)
Frequently Asked Questions
We know you're excited, and with lots of questions to get started with ACCA PM Course
What is PM in ACCA?
In ACCA, PM stands for Performance Management. It’s an applied skills level exam focusing on performance management techniques. It covers budgeting, variance analysis, performance measurement, and strategic business analysis. The exam evaluates candidates’ ability to apply these concepts in real-world scenarios to enhance organizational performance. Pass rates typically range between 37%-43%.
How do I pass the ACCA PM exam?
To pass the ACCA PM exam, one must follow these tips: 1) Understand the syllabus , exam format & examiner’s expectations thoroughly. 2) Study the key topics, including budgeting, variance analysis, performance measurement, and strategic business analysis. 3) Practice past exam questions to familiarize yourself with the question style and time management 4) Develop problem-solving and critical-thinking skills. 5) Appear for a minimum of 2 – 3 mocks on the ACCA Practice Platform to be hands on with the exam syle.
How long is the PM ACCA exam?
ACCA PM exam has a duration of 3 hours and additional 10 minutes to read exam instructions. It is an Online Exam which consists of multiple choice questions and case studies.
What is PM vs APM ACCA?
PM is an applied skills level exam while APM is optional professional level exam in the ACCA qualification. PM stands for Performance Management and focuses on performance measurement and management techniques. APM stands for Advanced Performance Management and covers strategic performance management concepts. APM builds upon the knowledge gained in PM, emphasizing strategic planning, risk management, and performance evaluation at an advanced level.
Is ACCA F5 on demand?
The PM (Performance Management) exam, also known as F5, is not an on-demand paper. Candidates are allowed four exam windows per year to take the exam. The ACCA exams are held in the months of March, June, September, and December annually. This schedule provides candidates with regular chances to attempt and pass the PM exam within the specified examination windows.
Is ACCA performance management hard?
The difficulty of ACCA Performance Management (PM) exam can vary from person to person. It requires a solid understanding of concepts and the ability to apply them to real-world scenarios. Some candidates may find it challenging due to its quantitative nature and the need for analytical thinking. However, with proper preparation, practice, and a clear understanding of the syllabus, many students have successfully passed the exam. The global pass rates for this paper are usually between 35 – 40%
How hard is ACCA PM?
The difficulty of ACCA Performance Management (PM) exam can vary from person to person. It requires a solid understanding of concepts and the ability to apply them to real-world scenarios. Some candidates may find it challenging due to its quantitative nature and the need for analytical thinking. However, with proper preparation, practice, and a clear understanding of the syllabus, many students have successfully passed the exam. The global pass rates for this paper are usually between 35 – 40%
What is the structure of ACCA PM exam?
The ACCA PM exam is structured into three sections. Section A consists of 15 multiple-choice questions, each worth 2 marks, totaling 30 marks. Section B includes three case studies with 5 multiple-choice questions each, also worth 2 marks, adding up to 30 marks. Lastly, Section C features two detailed case studies, with each case study carrying 20 marks, making a total of 40 marks. The exam duration is 3 hours.
What is MA vs PM ACCA?
In ACCA, MA stands for management accounting, and PM stands for performance management. MA is a paper at the Knowledge Level, whereas PM is an advanced paper at the Applied Skills Level. Both papers cover topics such as cost classification, budgeting, variance analysis, performance measurement, and strategic management accounting. MA provides foundational knowledge, while PM focuses on enhancing analytical capabilities.
Why is ACCA F5 so hard?
The difficulty of ACCA Performance Management (PM) exam can vary from person to person. It requires a solid understanding of concepts and the ability to apply them to real-world scenarios. Some candidates may find it challenging due to its quantitative nature and the need for analytical thinking. However, with proper preparation, practice, and a clear understanding of the syllabus, many students have successfully passed the exam.
Read More
ACCA Performance Management (PM): Your Complete Guide
The ACCA Performance Management (PM) exam is a crucial part of the ACCA qualification. It develops advanced management accounting skills, preparing students for strategic roles in finance and accounting. At Synthesis Learning, we guide you with expert tutors and industry professionals, ensuring you are fully prepared to excel in your ACCA journey.
PM ACCA Exam Syllabus: A Detailed Breakdown
The ACCA Performance Management syllabus is structured to develop expertise in enhancing business performance across multiple domains. It covers the following key areas:
A. Management Information Systems and Data Analytics
- Management information systems: Understanding how data is collected, stored, and used effectively.
- Uses and control of information: Ensuring data accuracy, integrity, and confidentiality.
- Big data and data analytics: Applying analytical techniques to interpret large datasets for informed decision-making.
B. Specialist Cost and Management Accounting Techniques
- Activity-based costing
- Target costing
- Life-cycle costing
- Throughput accounting
- Accounting for environmental and sustainability factors
These methods equip students with tools to measure costs accurately and evaluate the financial impact of business decisions, including environmental and sustainability considerations.
C. Decision-Making Techniques
- Relevant cost analysis
- Cost-volume-profit (CVP) analysis
- Limiting factors
- Pricing decisions
- Make-or-buy and other short-term decisions
- Dealing with risk and uncertainty in decision-making
Students learn to apply quantitative and qualitative analysis to make sound operational and strategic decisions under varying constraints.
D. Budgeting and Control
- Budgetary systems and types of budget
- Analytical techniques in budgeting and forecasting
- Standard costing
- Material mix and yield variances
- Sales mix and quantity variances
- Planning and operational variances
- Performance analysis
This section ensures students can plan resources efficiently, identify deviations, and recommend corrective actions.
E. Performance Measurement and Control
- Performance analysis in private, public, and not-for-profit sectors
- Divisional performance and transfer pricing
- Specific performance analysis challenges in non-profit and public organisations
Students gain insights into performance evaluation tailored to different organisational types, promoting a holistic understanding of business effectiveness.
F. Employability and Technology Skills
- Use computer technology to efficiently access and manipulate relevant information.
- Work on appropriate response options using available functions and workplace-relevant technology.
- Navigate windows and computer screens to create and amend exam responses.
- Present data effectively, utilising the most suitable digital tools.
ACCA PM Exam: Format & Insights
The ACCA PM exam requires not only technical knowledge but also the ability to present answers clearly under timed conditions.
Exam Format:
Section | Questions | Marks | Details |
A | 15 objective test (OT) questions | 30 | Each question worth 2 marks |
B | 3 questions | 30 | Each question consists of five OTs worth 2 marks each |
C | 2 constructed response (CR) questions | 40 | 20 marks each; mix of computational and narrative elements |
Understanding the exam structure is crucial for planning your preparation, whether you choose ACCA online classes or traditional classroom learning.
Key Exam Insights:
Mark Split:
Typically, 50% of marks are allocated to calculations and 50% to discussion, with possible variation between 40:60.
Common Verbs:
Command words such as Assess, Explain, Calculate frequently appear in questions.
Section C (CR Questions):
These are expert-marked. Clearly label all workings in spreadsheets; markers can see formulae. Use straightforward calculations and add comments when necessary.
Understanding ACCA PM Pass Rates
The following pass rates highlight the exam’s level of difficulty and the competitive nature of the ACCA PM paper:
Exam | Pass Rate |
Dec 2024 | 41% |
Mar 2025 | 42% |
Jun 2025 | 43% |
Sep 2025 | 43% |
Dec 2025 | 40% |
These figures show that passing ACCA PM requires consistent effort and strategic preparation. For students considering ACCA after 12th, understanding these trends is crucial, as the exam challenges candidates to apply management accounting knowledge in practical business scenarios. A structured study plan significantly improves the chances of success in these competitive exams.
How to Approach Your ACCA PM Studies
ACCA PM demands a clear understanding of performance management concepts and their practical application in business contexts. Success depends on structured study, regular practice, and familiarity with exam-style questions. A planned approach helps candidates manage the syllabus effectively and avoid last-minute pressure.
Official ACCA Advice
- Study with an Approved Learning Partner, such as Synthesis Learning: This ensures access to structured guidance and exam-focused teaching.
- Book your exam early to receive tailored support: Early registration allows for personalised planning and additional preparatory resources.
- Review the syllabus and learning outcomes thoroughly: Familiarity with all topics prevents last-minute surprises and helps prioritise study areas.
- Practice on the ACCA Platform: Using specimen exams, past papers, and the CBE Practice Platform helps students adapt to exam conditions.
- Access the ACCA Study Hub: Free materials, quizzes, and practice questions provide an excellent supplement to guided learning.
Examining Team Recommendations
Management Accounting forms the foundation for PM, but the Professional Management level introduces more complex scenarios:
- PM requires candidates to interpret calculations and discuss their practical business implications, not just perform numerical work.
- Topics such as information systems and technology are increasingly critical and should be studied in detail.
- Understanding the strategic context behind each calculation is essential for achieving high scores in the exam.
Your PM ACCA Exam Preparation at Synthesis Learning
At Synthesis Learning, we focus on producing results-driven coaching that helps students reach top global ranks, including AIR 1 and World Rank 1.
Our Comprehensive Study Support Includes:
- Detailed ACCA PM Notes: All fundamental concepts and syllabus requirements are thoroughly covered for clear understanding.
- ACCA PM Practice Questions: Carefully designed to mirror the exam format and difficulty level, aiding effective revision.
- ACCA PM Mock Exams: Time-bound practice exams replicate real testing conditions, building confidence and speed.
ACCA Exemption Calculator: Check Your Eligibility
ACCA recognises prior qualifications and work experience through exemptions, which can shorten your path to certification:
Steps to check eligibility:
- Visit the Exemption Calculator Page on our website.
- Input your educational background and professional experience.
- Receive results indicating potential exemptions, allowing you to plan your study pathway efficiently.
Exemption evaluation ensures that you focus only on papers required for your career goals, optimising both time and effort.
Why Choose Synthesis Learning?
Choosing the right learning partner can significantly influence your ACCA journey. Here’s why students consistently trust Synthesis Learning for ACCA preparation and long-term career growth.
Platinum Approved Learning Partner: ACCA’s highest accreditation guarantees exceptional quality education.
Rigorous, Stellar Education: Expert tutors provide unmatched guidance and personalised mentorship.
Flexible Learning Modes: Options include online classes, classroom sessions, and self-paced learning to suit diverse needs.
High-Achiever Community: Learn alongside ambitious peers and global rankers, fostering a motivating environment.
Proven Methodology: Our four-step approach Counselling, Coaching, Mentoring, and Placement ensures consistent results for every student.
Inspired by Success: Real-life achievements of our students demonstrate the effectiveness of dedicated preparation and support.
Plan Your Career Journey
As you master the ACCA PM syllabus, consider your long-term career goals. Understanding potential ACCA salary in India motivates disciplined preparation. This qualification unlocks prestigious roles and is widely recognised as one of the top courses after 12th commerce. Starting your ACCA journey early ensures rapid career growth and professional success.
Take Action:
- Access the official ACCA PM syllabus, technical articles, and planning tools.
- Contact our admission team for details on ACCA online classes and other flexible modes.
- Explore student success stories and preparation tips on our YouTube channel.
- Subscribe to the official ACCA student YouTube channel for the latest exam guidance and support.
Conclusion:
Mastering ACCA Performance Management is a strategic step toward a rewarding international finance career. With Synthesis Learning’s expert guidance, you can confidently approach every ACCA PM exam and secure a competitive advantage in the global accounting landscape.