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ACCA · Applied Skills

PM Performance Management

Management accounting for decision-makers: specialist costing, decision techniques under uncertainty, budgeting and variance analysis, and measuring performance across a business and its divisions.
PM
Format
Session computer-based exam
Duration
3h
Pass mark
50%
Total marks
100
Sessions
March, June, September, December
Syllabus
2026/27

Checked against ACCA's own pages on 22 October 2026. HPS re-checks before each session.

Exam structure

100 marks

  1. Section A30

    15 objective test questions, 2 marks each, from any syllabus area

  2. Section B30

    3 case scenarios, each with 5 objective test questions of 2 marks

  3. Section C40

    2 constructed-response questions of 20 marks: one on performance measurement and control, one on decision-making techniques and/or budgeting and control

Changed for 2026/27: new outcomes on the types of data analytics and on transfer pricing, including issues for multinationals. The area headings are unchanged.

VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Syllabus navigator
Use the arrow keys or select an area. Areas and sub-areas follow the ACCA 2026/27 syllabus. Weightings appear only where the examining body publishes them.

Syllabus area A

Management information systems and data analytics

3 sub-areas, as the syllabus lists them. HPS lessons and questions are tagged to these codes, so your Knowledge DNA and revision plan point at the exact sub-area you got wrong.

  • A1Management information systems
  • A2Uses and control of information
  • A3Big data and data analytics
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  • Free PM practice is being preparedHPS lecturers are writing exam-style questions for this paper. They appear here, free and without an account, once they are reviewed.

Next sessions

  • December 20267 Dec 2026 to 11 Dec 2026Verified
Resources
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