ACCA · Applied Skills
PMACCA PM tuition in Singapore and online. Costing, decision making, budgeting, variances and performance measurement, with worked practice for every exam section.
Overview
Performance Management (PM) is the Applied Skills paper about the information managers use to plan, control and judge performance. It covers specialist cost and management accounting techniques, decision-making techniques, budgeting and control, variance analysis, and performance measurement and control, including non-financial measures and divisional performance.
PM is a 3-hour computer-based exam worth 100 marks.
The pass mark is 50%.
ACCA is moving to a new qualification structure. June 2027 is the final sitting of the current Applied Skills exams, including PM, and the first Expertise and Strategic Professional exams are sat in September 2027. If you plan to sit PM in June 2027 or later, ask us how the change affects your route.
Classes are led by Paul William, founder of TutorPOD, who holds ACCA, CIMA and CA Singapore qualifications. PM lessons combine worked calculations with short written explanations, so you practise both halves of each Section C question. You get structured notes, live problem solving in class and timed mock exams with personalised feedback.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
PM builds on Management Accounting (MA). At Strategic Professional level, it leads to the Advanced Performance Management (APM) Options paper.
Resources
Free resources for this subject are being prepared by our tutors.
Request a resourceFind a tutor
10+ yrs teachingProfessional ACCA, CIMA & IB Business Lecturer in Singapore
A Singapore-based professional tutor and mentor with a triple-qualification advantage (ACCA, CIMA and CA Singapore), specialising in professional accounting qualifications and IB Business & Economics.
BT · MA · FA · LW · PM · …
FAQ
PM is a 3-hour computer-based exam worth 100 marks. Section A has 15 objective test questions worth 2 marks each, Section B has three 10-mark objective test cases, and Section C has two 20-mark constructed response questions. The pass mark is 50%.
PM has plenty of calculations, but Section C also asks you to explain and discuss your results. Students who only practise the numbers often lose the written marks.
Section C questions come from the budgeting and control, and performance measurement and control areas of the syllabus, so variances, budgets and performance measures are essential.
Yes. PM builds on Management Accounting (MA) from the Applied Knowledge level, and leads to Advanced Performance Management (APM) at Strategic Professional level.
Yes. PM is available 1-to-1 or in small groups, live online or in person in Singapore.
