ACCA PM - Performance Management

ACCA PM - Performance Management

The aim of ACCA PM Performance Management (formerly F5) is to develop knowledge and skills in the application of management accounting techniques for planning, decision-making, performance evaluation and control.

About the Lecturer

Marta Majnusz


Why choose PAT for your ACCA exam preparation?

We are an ACCA Platinum Approved Learning Partner

You can access lectures from anywhere; lectures will be streamed live online from our Dublin City Centre classrooms

We have a unique exam-focused approach with a combination of lectures, revision days and exam preparation sessions (EPS’s)

Through regular mock exams and corrected homework, our lecturers will offer structured feedback and support

You’ll receive access to tuition materials online as well as recordings of the lectures

Sitting a CBE assessed paper for the first time? Our exam-focused approach will get you CBE-ready

ACCA PM Performance Management Syllabus & Exam


The aim of ACCA PM Performance Management (formerly F5) is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.

Objective of the Syllabus

  • Explain and apply cost accounting techniques.
  • Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks.
  • Identify and apply appropriate budgeting techniques and methods for planning and control and use standard costing systems to measure and control business performance and to identify remedial action.
  • Identify and discuss performance management information and measurement systems and assess the performance of an organisation from both a financial and nonfinancial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.


Exam Format

The ACCA PM Performance Management syllabus is assessed by a three-hour computer based examination. All questions are compulsory. The exam will contain both computational and discursive elements. Some questions will adopt a scenario/case study approach. Candidates are provided with a formulae sheet. The total exam time is 3 hours. Prior to the start of the exam, candidates are given an extra 10 minutes to read the exam instructions. Section A of the exam comprises 15 objective test questions of 2 marks each. Section B of the exam comprises of three case style questions. These each contain five objective test questions which are based around a common scenario. Section C of the exam comprises two 20 mark constructed response questions. The two 20 mark questions will come from decision-making techniques, budgeting and control and/or performance measurement and control areas of the syllabus. These questions may also include requirements related to the information systems area of the syllabus. Section A questions and the questions in section B can cover any areas of the syllabus.


To read more about PM and to access past exam papers please click here.

Should you have any further questions, please contact us at [email protected] or on 01-8352963