ACCA PM - Performance Management eLearning - 12 Months Access
Master performance management and pass with confidence. Your ACCA PM course from ExP gives you a clear, structured and supportive learning experience - designed to help you understand costing techniques, performance measurement, decision-making and exam application.
Your PM course includes:
- Clear Tuition Videos – Expert-led explanations that cover the entire syllabus including costing, variances, budgeting, performance measurement and decision-making techniques
- Exam-Standard Practice – Tutorials featuring real exam-style questions to build strong analytical and application skills
- Motivation Support – A focused energiser and dedicated webinar to help you stay on track
- Official Kaplan eBooks – Study Text and Exam Kit for trusted, high-quality ACCA preparation
- Interactive Activities – Reinforce your understanding and identify areas needing review
- CBE-Style Mock Exam – A full ACCA-format simulation for realistic exam-day preparation
- Personalised Study Plan – Tailored to your schedule, pace and intended exam date
With ExP, you get structure, clarity and expert guidance—everything you need to master PM and pass your exam with confidence.
Everything you need to pass your PM exam with ExP is included
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What You’ll Learn in ACCA Performance Management (PM)
The ACCA Performance Management (PM) exam builds the skills you need to analyse financial and non-financial information, support management decision-making, and improve organisational performance. You’ll learn how businesses plan, monitor, and control their operations — and how management accountants use data to drive efficiency and strategic success.
Whether you’re progressing from the foundational papers or preparing for more advanced performance and strategic exams, PM gives you the analytical and practical tools essential for modern finance professionals.
Costing and cost management
Learn how organisations identify, classify, and measure different types of costs. You’ll study absorption costing, marginal costing, activity-based costing, overhead allocation, and modern cost management techniques that help businesses control spending and improve profitability.
Budgeting and forecasting
Understand how organisations plan for the future. You’ll explore the purpose of budgets, behavioural influences, and different budgeting methods including flexible budgets, rolling budgets, and zero-based budgeting. You’ll also learn how to forecast results and compare them with actual performance.
Standard costing and variance analysis
Develop the skills to analyse differences between expected and actual performance. You’ll calculate and interpret variances — including sales, cost, labour, overhead, mix, and yield — and understand how managers use this information to identify issues and take corrective action.
Performance measurement and control
Learn how organisations measure success through financial and non-financial indicators. You’ll study ROI, RI, KPIs, the balanced scorecard, performance targets, divisional performance, and how to design fair and effective performance measurement systems.
Decision-making techniques
Build expertise in applying costing and financial data to real business decisions. You’ll work with limiting factors, make-or-buy decisions, pricing strategies, relevant costing, and risk/uncertainty analysis — equipping you to support managers with sound, evidence-based recommendations.
Planning, control, and risk
Explore how businesses plan operations, manage resources, control processes, and assess risk. You’ll learn about responsibility centres, control systems, uncertainty in decision-making, and how finance teams contribute to strategy and operational success.
Information systems and data analytics
Understand how digital tools support performance management. You’ll explore management information systems, data quality issues, big data concepts, and how analytics enhance forecasting, reporting, and decision-making.
Performance evaluation in modern organisations
Examine how organisational structure, culture, and incentives influence performance. You’ll look at behavioural impacts, target setting, reward systems, and the challenges of evaluating performance in decentralised and dynamic environments.
