ACCA PM

ACCA Performance Management PM F5

ACCA PM Performance Management – Previously Know as F5 ¬ ACCA PM Course


ACCA PM Syllabus 2021

  • Cost Accounting
    1. Activity-Based Costing
    2. Target Costing
    3. Life cycle costing
    4. Throughput Accounting
    5. Environmental Accounting
  • Decision-Making Techniques
    1. Relevant cost analysis
    2. Cost volume analysis
    3. Limiting factors
    4. Pricing Decisions
    5. Make or buy and other short term decisions
    6. Risk & Uncertainty
  • Budgeting
    1. Budgetary systems and types of budget
    2. Quantitive analysis in budgeting
    3. Stander costing
    4. Material mix & Yield variance
    5. Sales mix & Quantity variance
    6. Planning and operational variance
    7. Performance analysis
  • Performance measurement and control
    1. (PM)Performance management information systems
    2. Sources of management information
    3. Management reports
    4. Performance analysis in private sector organizations
    5. Divisional performance and transfer pricing
    6. Performance analysis is not for profit Org and the public sector
    7. External consideration and behavioral aspects

Introduction: Performance Management (PM) is the fifth paper of ACCA, Previously know as F5.

As well this is the advanced level paper of F2, Mostly topics were introduced in F2, But the testing level is high in PM(F5)

First of all, The main purpose of the paper is to build basic skills related to the Management Accounting

Also, PM is a Computer-based exam, available 4 times a year, March-June-September-December

Hence For exam timetable: Click Here

Furthermore, Mainly this is the mixed paper of the reticle and calculation, However, the major portion consists of theory,

Also, Performance Management is considered one of the toughest paper in ACCA’s Fundamental papers, with the lowest passing rate after Audit (AA), See below the official passing rate issued by the ACCA

ACCA Pass Rate, acca passing ratio

However, with little bit Management in study style, you can easily pass this paper,


In PM there are four key area


  • Cost Accounting area (includes ABC costing, Life cycle costing, Throughput accounting, Target costing and Environment costing) Competitively is the easy part of this paper because just after learning you can easily calculate questions of this area
  • At the other end, Decision-making technique is the tricky and difficult area (includes Relevant cost, cost volume, Limiting factor analysis, Pricing. make or buy decision and risk and uncertainty) in this area examiner of PM want you to explain your calculated calculation, to check your concepts and understandings about the topic
  • Also, the next one, Budgeting, Budgeting in Performance Management paper consider as a difficult area of the paper, Most of the student weak in budgeting, because is theoretical area and with only a few calculations, But this can be learned very easily if your concepts are clear and strong, you just need to explain what you have learned,
    Also includes VARIANCE ANALYSIS, Variance analysis is a very easy topic, just a few calculations and this considers very easy marks in exams

As a result, you must cover the entire syllabus of PM, Similarly, practice past papers as much as you can as this is the key to success in exams, 

Practice makes perfect


ACCA PM Paper Pattern:

  • Objective Test questions
    1. Multiple-choice questions
    2. Multiple response questions
    3. Fill in the blank
    4. Drop Down list
    5. Drag and drop
    6. Hot Spot
    7. Hot area
  • Objective Test Case questions: Each OT case contains a group of five OT questions based around a single
    scenario. These can be any combination of the single OT question types and
    they are auto-marked in the same way as the single OT questions
  • Constructed response questions: For these question types, students produce individual wrote and numerical answers which they insert into a blank word processing pages, blank spreadsheets, or pre-formatted templates. A number of standard word processing and spreadsheet functions are available via the menu and toolbar for students to use when responding to the question.

  • Section A:
    • 15 Ots, each having 2 marks making a total of 30 marks
  • Section B:
    • 3 OT Cases, each having 5 OTs making a total of 30 marks
  • Section c: 2CRs, each having 20 marks, each having multiple requirements making a total of 40 marks.

The total time allowed in the exam is 3 hours and 15 minutes, and you need probably perfect time management to complete paper, this is only possible with practice practice and practice


So due to, more details visit ACCA official website: Click Here


Books & Revision Kits


And most noteworthy below we sharing ACCA PM video lectures with you, Held by ACCA

PM Video Lectures

PM Pass Rate

Dec 2017Jun 2018Dec 2018Jun 2018Dec 2019
42%38%39%38%38%
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