PMSkill level

Performance Management

Measuring and managing organisational performance.

Exam length
3 hours
Pass mark
50%
Level
Skill level
Exam availability
March, June, September, December

Some papers have fewer variants in March and September. Check ACCA for the latest dates.

01 / ABOUT THIS PAPER

Built around the PM exam

Our PM course is organised into six areas: Specialist Cost and Management Accounting Techniques, Decision-Making Techniques, Budgeting and Control, Performance Measurement and Control, Performance Measurement Systems and Design and Recent Developments. Each area comes with exam-style practice questions in the LMS.

Global pass rate: 42% (September 2026 sitting, source: ACCA)

02 / SYLLABUS

What the course covers

01

Specialist Cost and Management Accounting Techniques

  • Activity-based costing (ABC)
  • Target costing and lifecycle costing
  • Throughput accounting and theory of constraints
  • Environmental management accounting
  • Total quality management (TQM) costs
02

Decision-Making Techniques

  • Advanced CVP and multi-product breakeven
  • Limiting factor analysis with shadow prices
  • Pricing policies and strategies
  • Risk and uncertainty (decision trees, minimax)
  • Make or buy and shutdown decisions
03

Budgeting and Control

  • Advanced budgetary control systems
  • Beyond Budgeting and alternative models
  • Planning and operational variances
  • Mix and yield variances
  • Behavioral implications of budget systems
04

Performance Measurement and Control

  • Divisional performance (ROI, RI, EVA)
  • Transfer pricing policies and conflict
  • Non-financial performance measures (Fitzgerald & Moon)
  • Balanced scorecard implementation
  • Performance in not-for-profit organizations
05

Performance Measurement Systems and Design

  • Management reporting design
  • Integration of systems and controls
  • Reward systems and performance linkage
  • Benchmarking methods and application
  • Performance management software tools
06

Recent Developments

  • Big data in performance management
  • Predictive analytics and forecasting
  • Cloud accounting and ERP integration
  • Sustainability performance metrics
  • Agile performance management methods
PRACTISE IN THE LMS

Practise PM, marked instantly.

6
practice papers
126
questions today

Each with instant marks, feedback and a tip to improve. You always know whether your answer was right.

Try the LMS demo
03 / YOUR TEACHERS

Meet your teachers

SS
Sheikh Siyaf
Managing Director
JF
Javeriya Firdous
Academic Director

More teachers will be added soon.

04 / KEEP EXPLORING

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