ACCA PM Performance Management
(formerly F5)

This ACCA Performance Management paper will build upon the knowledge you gained in the ACCA Management Accounting paper. This module will teach you how to use quantitative and qualitative techniques to assist with planning, decision-making, performance evaluation and control. Furthermore, this module will prepare learners for the Advanced Performance Management module.

Performance Management

Exam Structure

The Performance Management paper contains 3 sections – A, B and C. Section A has 15 questions, each worth 2 marks.

Section B has 3 questions with 5 objective test items worth 2 marks, meaning each question is worth 10 marks.

Section C has 2 questions worth 20 marks each. This is the only section that will be marked manually, so it’s vital to detail all your workings.

Paper syllabus​

The Performance Management syllabus will teach you to incorporate various qualitative and quantitative techniques to help you with corporate planning, decision-making, performance evaluation and control. In an organisation, you’ll be tasked with ensuring that company resources are being used adequately, and for this you’ll learn about cost accounting methods and budgeting.

You’ll also consider how external factors can impact a company, both from a financial and non-financial perspective.

Daytime sessions run between 9.45am-1.15pm.

Afternoon sessions run between 2.00pm-5.30pm.

Evening sessions run between 6.45pm-10.15pm.

If you study on-campus, you will be based at our GB Building, located in Singapore’s world-famous financial district.

  • Identify the technology used to evaluate business performance

  • Explain the purpose of cost accounting techniques and learn to apply these to promote the efficient use of limited company resources

  • Identify and apply appropriate decision-making techniques to manage risk and uncertainty

  • Implement budgeting techniques and standard costing systems to measure and control business performance

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