ACCA PM guide
The ACCA PM syllabus, section by section.
ACCA Performance Management is split into five syllabus areas, A through E. The exam samples all five, but marks are not evenly distributed and the examiner has clear favourites. Understanding the weighting is how you decide what to over-prepare and what to leave at 'competent'.
Section A — Information, technologies and systems
The smallest area, usually 5–10 marks, tested almost entirely through Section A OT questions. Covers management information sources, big data, and the impact of technology on management accounting. Learn the definitions; don't over-invest.
Section B — Specialist cost and management accounting techniques
Big scoring area. Activity-based costing, target costing, life-cycle costing, throughput accounting, environmental accounting. Expect at least one Section B or C question here every sitting. Master the mechanics AND when to use each technique — the examiner tests judgement, not just calculation.
Section C — Decision-making techniques
Relevant costing, CVP analysis, limiting-factor analysis, pricing decisions, make-or-buy, risk and uncertainty. This section supplies most of the numerical Section C questions. Practice writing recommendations, not just calculating answers.
Section D — Budgeting and control
Budgeting types (incremental, ZBB, rolling, activity-based), quantitative analysis in budgeting (learning curves, high-low, regression), and standard costing variances. Variances are almost guaranteed to appear — planning and operational, mix and yield, sales variances. Learn to reconcile back to actual profit.
Section E — Performance measurement and control
Financial and non-financial performance measurement, divisional performance (ROI, RI, EVA), transfer pricing, and performance in not-for-profit and public-sector contexts. This is where written Section C questions cluster — expect a 20-mark scenario asking you to critique a performance system.
FAQs
- Which PM syllabus area carries the most marks?
- Sections B, C, D and E each carry meaningful weight — expect 15–30 marks from each. Only Section A is small.
- What's the split between Section A, B, and C in the exam?
- Section A: 15 × 2-mark OT questions (30 marks). Section B: 3 × case OT sets, 5 questions each (30 marks). Section C: 2 × 20-mark constructed-response questions (40 marks).
- Do I need to memorise formulas for PM?
- Yes. The formula sheet is minimal — you must know EOQ, learning-curve, and most variance formulas from memory. Use spaced repetition.
- How often does the syllabus change?
- ACCA updates the PM syllabus annually in September. Changes are usually small (wording, added examples) but check the examinable-documents PDF before you sit.
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