Performance Management
Turn management-accounting techniques into real decisions that improve performance.
Performance Management (PM) builds on MA, applying costing and budgeting techniques to support planning, control and decision-making.
You'll tackle specialist cost accounting, decision-making techniques, budgeting, and performance measurement in both financial and non-financial terms.
What you'll learn
- Specialist cost and management accounting techniques
- Decision-making techniques (relevant costing, CVP, limiting factors)
- Budgeting and control
- Standard costing and variance analysis
- Performance measurement and control systems
3-hour computer-based exam with objective-test and longer constructed-response questions.
Exam formats follow the current ACCA syllabus — always confirm the latest timings and structure on accaglobal.com.
Common questions
Is PM just harder MA?+
It goes deeper and adds written analysis. Exam technique — showing your workings and interpreting results — becomes as important as the calculations.
How do you help with PM?+
We focus on the decision-making and performance-measurement areas students find hardest, with plenty of exam-standard practice.
Other papers in this level
This paper is coming soon.
It's on the way. Register your interest and we'll let you know the moment a batch opens — and help you plan the papers you can start today.