ACCA Applied Skills

Performance Management (PM)

Develop the advanced analytical skills needed to manage costs, make strategic business decisions, and drive superior organizational performance.

Module Overview

What is the PM Module?

The Performance Management (PM) module builds upon the knowledge of management accounting, focusing on the practical application of techniques to solve real-world business problems.

This module equips you to take on the role of a management accountant in planning, decision-making, and controlling performance. You will master the use of analytical tools to evaluate business scenarios, manage risks, and optimize organizational resources.

Core Competencies

  • Cost Control: Applying specialist techniques for strategic planning.
  • Decision Analysis: Quantifying outcomes under risk and uncertainty.
  • Performance: Measuring divisional success through KPIs.
Curriculum Matrix

What You Will Study

1. Advanced Costing & Budgeting

Specialist cost management techniques for modern business

Strategic pricing strategies and market competitiveness

Implementation of budget planning and variance analysis

Assessing cost behaviors to drive long-term strategy

2. Decision-Making Analytics

Evaluating complex financial options and scenarios

Quantifying business outcomes under conditions of uncertainty

Risk assessment within strategic decision-making

Utilizing sensitivity analysis and quantitative models

3. Performance Measurement & Control

Evaluating organizational success using financial and non-financial KPIs

Divisional performance measurement and transfer pricing

Identifying and monitoring Critical Success Factors

Management control systems and performance reporting

EXAM METRICS

Structure & Parameters

Official Module CodeACCA PM (Formerly F5)
Exam Tier LevelApplied Skills Level
Exam DeliveryComputer Based Exam (CBE)
Allotted Duration3 Hours 15 Minutes
Total Scaling Marks100 Marks Available
Minimum Passing Bar50% Required
FormatOTQs & Case Study Questions
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