Applied Skills · Free Study Guide

PM Performance Management

Apply management accounting to planning, decisions and performance evaluation.

Paper Overview

Performance Management (PM) builds directly on Management Accounting (MA). It moves from knowledge to application — you are expected to select and apply costing techniques, make decisions under uncertainty, build and interpret budgets, analyse variances, and evaluate performance using both financial and non-financial measures.

PM is a constructed response paper. Section C requires written calculations with workings. Neat, structured presentation matters.

Exam Format

Format Computer-Based Exam (CBE)
Duration 3 hours + 10 minutes reading time

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