ACCA Basic and Adv Performance Management (PM, APM) - 2026

About this course

I. Performance Management (PM)The aim of PM is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.The syllabus for Performance Management (PM), builds on the knowledge gained in Management Accounting (MA) and seeks to examine students’ understanding of how to manage the performance of a business. It also prepares students for more specialist capabilities which are covered in Advanced Performance Management (APM).A Management information systems and data analytics1. Management information systems2. Uses and control of information3. Big data and data analyticsB Specialist cost and management accounting techniques1. Activity-based costing2. Target costing3. Life-cycle costing4. Throughput accounting5. Accounting for environmental and sustainability factorsC Decision-making techniques1. Relevant cost analysis2. Cost volume profit analysis (CVP)3. Limiting factors4. Pricing decisions5. Make-or-buy and other short-term decisions6. Dealing with risk and uncertainty in decision-makingD Budgeting and control1. Budgetary systems and types of budget2. Analytical techniques in budgeting and forecasting3. Standard costing4. Material mix and yield variances5. Sales mix and quantity variances6. Planning and operational variances7. Performance analysisE Performance measurement and control1. Performance analysis in private sector, public sector and not-for-profit organisations2. Divisional performance and transfer pricing3. Specific performance analysis issues in not-for-profit organisations and the public sectorF Employability and technology skillsII. Advanced Performance Management (AP