PM · Applied Skills · ACCA
Performance Management
Performance Management (PM) develops advanced management accounting techniques: throughput accounting, environmental accounting, lifecycle costing, transfer pricing, and performance measurement frameworks. It builds on MA to provide a comprehensive toolkit for management decision-making.
What you'll learn
- Throughput accounting and theory of constraints
- Environmental and lifecycle costing
- Transfer pricing in divisional structures
- Divisional performance measurement (ROI, RI)
- Balanced Scorecard and performance pyramid
- Risk and uncertainty in decision-making
Objective Test Exam
PM Objective Test
Computer-based exam taken at a Pearson VUE test centre. Sat independently — no aggregation of marks with other subjects. Available in March, June, September & December.
60
Questions
180
Minutes
50%
Pass mark
4
Sessions/yr
Practice Exams
Practice Questions
Practice Questions
Test your understanding with practice questions covering every examinable topic. Get instant feedback and detailed explanations after every attempt.
Subject Access Required
Practice exams are available to all students with subject access. Get access to unlock unlimited practice exams with detailed explanations and performance analytics.
Subject access includes:
Study Plan
Personalized learning path
Sign in to access personalized study recommendations based on your exam performance.
What you'll study
Get access
Performance Management
- All video lessons, exercises and resources
- Unlimited practice exams with detailed feedback
How it works for PM
Step 1
Learn
Grasp the PM syllabus fast.
87 lessons covering every examinable area — nothing more, nothing less. No 40-hour lecture series when 15 will do.
Step 2
Practise
Sit the PM exam before you sit it for real.
60-question objective test mocks replicating official ACCA conditions. Same format, same timing, same pressure. Full worked explanations for every answer.
Step 3
Diagnose
Stop revising PM topics you already know.
After every mock, VIVA maps your PM strengths and weaknesses and rebuilds your study path around what actually needs work. Instant AI-enhanced marking with expert oversight. The speed of technology, the judgement of real experts.
Not sure if PM is your next step?
Find exactly what to buy next.
Tell us how far through ACCA you are. We'll show you the right course pack in 30 seconds.
Frequently asked questions
Most students complete PM in 8–12 weeks studying 6–8 hours per week. You have lifetime access so you can progress at your own pace.
Yes — every learning outcome in the PM syllabus is covered across the video lessons and practice questions.
Yes — your course includes unlimited objective test practice with 60-question exams, instant feedback, and detailed explanations for every question.
Yes. If you complete the course and don't pass your exam, we'll refund your course fee in full. Terms apply — see our pass guarantee page for details.