ACCA PM · Performance Management

Everything you need to pass ACCA PM.

Covers advanced costing systems, performance measurement frameworks, transfer pricing, and divisional performance management. £149 on its own, or all six Applied Skills papers for £349, with lifetime access.

Buy PM · £149 See the Applied Skills pack

Modern tuition AI Tutor in every lesson Lifetime access as standard

3h exam length
Mar, Jun, Sep, Dec exam sessions
Applied Skills level
£149 on its own, lifetime access

Taught by experts

Real experts behind every PM course.

The qualified-accountant tutors who teach the paper, with an AI Tutor in every lesson.

Karl Ballard

Karl Ballard is VIVA's tutor for ACCA Performance Management (PM) and Advanced Financial Management (AFM).

ACCA PM

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The syllabus

What PM covers.

Performance Management (PM) develops advanced management accounting techniques: throughput accounting, environmental accounting, lifecycle costing, transfer pricing, and performance measurement frameworks. It builds on MA to provide a comprehensive toolkit for management decision-making.

Throughput accounting and theory of constraints
Environmental and lifecycle costing
Transfer pricing in divisional structures
Divisional performance measurement (ROI, RI)
Balanced Scorecard and performance pyramid
Risk and uncertainty in decision-making

The course, section by section

5 sections · 87 lessons · 10h 55m of video

01 A. Management information systems and data analytics 2 modules7 lessons46m of video
1. Management information systems and data analytics 5 lessons 27m
  1. Introduction 4m
  2. Information systems 12m
  3. Management information 3m
  4. Controls 3m
  5. Data visualisation 5m
2. Big data and data analytics 2 lessons 19m
  1. Big data 8m
  2. Using big data 11m
02 B. Specialist cost and management accounting techniques 5 modules17 lessons2h 12m of video
1. Activity-based costing (ABC) 5 lessons 49m
  1. Recap 9m
  2. Recap of overhead absorption rates 11m
  3. Activity based costing 20m
  4. ABC example 5m
  5. Evaluating ABC 4m
2. Target costing 4 lessons 17m
  1. Overview 2m
  2. Target costing process 3m
  3. Closing the gap 5m
  4. Target costing in service industries 7m
3. Life-cycle costing 2 lessons 12m
  1. Life-cycle costing 9m
  2. Evaluating life-cycle costing 3m
4. Throughput accounting 3 lessons 35m
  1. Introduction 2m
  2. Theory of constraints 6m
  3. Throughput accounting 27m
5. Environmental accounting 3 lessons 19m
03 C. Decision-making techniques 5 modules25 lessons3h 26m of video
1. Relevant costing 7 lessons 35m
2. Cost volume profit analysis 5 lessons 33m
  1. Overview 2m
  2. Recap: single product analysis 7m
  3. Multi-product analysis 14m
  4. Breakeven charts 5m
  5. Using CVP 5m
3. Limiting factors 3 lessons 1h 9m
  1. Introduction 2m
  2. Dealing with single constraints 19m
  3. Multiple limiting factors 48m
4. Pricing decisions 5 lessons 35m
  1. Introduction 2m
  2. Demand 8m
  3. Estimating demand 14m
  4. Adjusting production and sales 1m
  5. Pricing strategies 10m
5. Dealing with risk and uncertainty in decision-making 5 lessons 34m
  1. Introduction 4m
  2. Uncertainty 9m
  3. Probability analysis 7m
  4. Maximin, maximax and minimax regret 8m
  5. Decision trees 6m
04 D. Budgeting and control 6 modules31 lessons3h 4m of video
1. Budgetary systems and types of budget 9 lessons 52m
  1. Introduction 8m
  2. Approaches to budgeting 22m
  3. Information used in budgets 1m
  4. Preparing budgets 9m
  5. Beyond budgeting 4m
  6. Other considerations 4m
  7. Targets 1m
  8. Changing budget systems 2m
  9. Ethical and sustainability considerations 1m
2. Quantitative techniques 5 lessons 48m
  1. Cost estimation 12m
  2. Analysis techniques 11m
  3. Regression analysis 4m
  4. Time series analysis 7m
  5. Learning curve theory 14m
3. Standard costing 4 lessons 17m
  1. Standards 3m
  2. Setting standards 6m
  3. Standards and budgeting 4m
  4. Assessing budgets 4m
4. Variance analysis 4 lessons 19m
  1. Variances 6m
  2. Material variances 5m
  3. Sales variances 4m
  4. Understanding variances 4m
5. Further variance analysis 6 lessons 41m
  1. Advanced material variances 20m
  2. Advanced sales variances 8m
  3. Revising budgets 3m
  4. Planning and operational budgets 5m
  5. Labour variances 2m
  6. Sales variances 3m
6. Variances and performance analysis 3 lessons 7m
  1. Introduction 2m
  2. Using variances 3m
  3. The modern business environment 2m
05 E. Performance measurement and control 3 modules7 lessons1h 27m of video
1. Performance analysis overview 3 lessons 36m
2. Performance analysis for not-for-profits 1 lesson 13m
  1. Not for profit organisations 13m
3. Divisional performance and transfer pricing 3 lessons 38m
  1. Introduction 5m
  2. Transfer pricing 24m
  3. Divisional performance analysis 9m

Modern tuition

Expert video, with a tutor in every lesson.

Built and taught by people who have lectured this material for years, with an AI Tutor sitting inside each lesson to answer the question you have right now.

Experts Former Kaplan and BPP lecturers and academics from major UK universities.
AI Tutor Ask a question inside the lesson and get an answer grounded in that lesson.
Pick up where you left off Your progress is saved lesson by lesson, so you always come back to the right place.

AI Tutor in every lesson

"Can you go through the Environmental and lifecycle costing part again, more simply?"

Of course. Here is the short version from this lesson, then the worked example again, one step at a time.

Throughput accounting and theory of constraints 4:12
Environmental and lifecycle costing 7:38
Transfer pricing in divisional structures 5:02
Divisional performance measurement (ROI, RI) 9:20

ACCA Applied Skills

PM is one of the six Applied Skills papers. ACCA lets you sit them in whatever order suits you.

See all of Applied Skills →

Personalised ACCA pack

PM is £149 on its own, or Applied Skills for £349.

Tell us which ACCA papers you have already passed, or are exempt from taking. We have pre-ticked everything ACCA requires before PM - adjust it if that is not you.

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Questions

The things students ask before buying.

What does the PM course include?

Expert video lessons from qualified-accountant tutors across the PM syllabus, with an AI Tutor in every lesson and your progress saved as you go. £149 on its own, with lifetime access.

How is PM examined?

The PM exam is 3h long. PM is sat in the March, June, September and December sessions.

Does the course cover the whole PM syllabus?

Yes. The video lessons cover every section of the PM syllabus, and the AI Tutor in each lesson answers questions on it as you study.

Do ACCA courses include mock exams?

ACCA courses are taught courses: video lessons with an AI Tutor in every lesson. Online mock exams with marking are part of our CIMA courses.

Is it cheaper to buy the whole Applied Skills level?

The Applied Skills pack is £349 and covers every paper in the level, however many you have left. Anything you have already bought comes off the pack price, so buying one paper first never costs you more.

How long do I have access?

Lifetime access, on every course. There is no subscription and no renewal - if you need to resit, or come back to the material years later, it is still there.

Ready for a clearer route to your PM exam?

Get through your exams.
Get on with your life.

Take PM on its own, or add it to the papers you have left.

Buy PM · £149