[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28092-en":3,"doc-seo-28092-105":28,"detail-sidebar-cat-0-en-105":69},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":15,"faqs":15,"seo_title":25,"seo_description":14,"update_tm":26,"read_time":27},28092,1649267921044,"Ava Thompson","https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345",4,"Exam","ACCA PM Exam Tips By IPRO Education","This document provides critical exam tips for the ACCA Performance Management (PM) exam, specifically focusing on the March 2021 examination. According to the Examiner's report, performance in Section C is crucial for passing the exam, while performance in Sections A and B remains relatively stable. Section A consists of 15 two-mark objective test questions that cover the entire syllabus. Students frequently struggle with calculating a division's return on investment and understanding the limitations of using externally generated information in this section. Section B contains three ten-mark questions, each with five objective test questions, commonly featuring topics such as decision-making under uncertainty, target costing, activity-based costing, learning curves, pricing, and rolling budgets. Section C comprises two 20-mark constructed response questions drawn from Decision Making Techniques, Budgeting and Control, and Performance Measurement and Control areas of the syllabus. Recent exams have frequently tested variances analysis, performance measurement and discussion of business performance, CVP analysis (e.g., Breakeven Revenue), and limiting factor analysis. 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