ACCA·AS · Applied Skills·UnitAS · Unit 02Access: Premium
PM: Performance Management
PM (Performance Management) builds on the management accounting knowledge from MA, covering advanced cost management techniques, decision-making under uncertainty, budgeting methods, and performance measurement systems. PM is a 3-hour session-based exam with both MCQs and constructed response questions, available in March, June, September, and December.
What’s in it.
5 topics- Topic 01264 questions
- Topic 02246 questions
- Topic 03228 questions
- Topic 04255 questions
- Topic 05251 questions
Frequently asked questions
3 questionsWhat topics are covered in ACCA PM?
PM covers five areas: information, technology and systems, specialist cost and management accounting techniques, decision-making techniques, budgeting and control, and performance measurement and control.
How is the PM exam structured?
PM is a 3-hour session-based exam containing a mix of MCQs and constructed response questions. The MCQ section tests technical knowledge across all syllabus areas. You need 50% to pass.
How does PM relate to MA?
PM builds directly on the management accounting foundations covered in the Applied Knowledge paper MA. Topics like budgeting, variance analysis, and cost classification are developed further with more complex techniques and real-world application.