ACCA Performance Management (PM) - 2026/27 - Exam Practice Kit

The aim of the Performance Management syllabus 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 broad syllabus headings are:

A Management information systems and data analytics

B Specialist cost and management accounting techniques

C Decision-making techniques

D Budgeting and control

E Performance measurement and control

F Employability and technology skills