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It highlights common strengths and weaknesses shown by candidates and explains how to approach different question types. The report is structured by sections A, B, and C, including objective test questions and detailed debriefs of selected cases and constructed-response requirements, with example walkthroughs and guidance on exam technique.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/performance-management-pm-marchjune-2026-examiners-report/661553/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/performance-management-pm-marchjune-2026-examiners-report/661553.png","ImageObject",300,407,{"name":92,"@type":93},"Syukur Setiap Hari","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How should future candidates use this examiner’s report for preparation?","Question",{"text":112,"@type":113},"Use it alongside the published March/June 2026 sample exam on the ACCA Practice Platform, practise questions, and review the published answers with the examiner’s comments to improve exam technique.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Why do candidates not all receive the same questions in this exam?",{"text":117,"@type":113},"The Performance Management (PM) exam is a computer-based exam (CBE), so the delivery model means different candidates may receive different sets of questions.",{"name":119,"@type":110,"acceptedAnswer":120},"What types of questions does the examiner’s report cover across Sections A, B, and C?",{"text":121,"@type":113},"Section A focuses on objective test questions with debriefs of difficult items; 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Future candidates can use this examiner’s report as part of their exam preparation , attempting question practice on the ACCA Practice Platform  , reviewing the published answers alongside this report .  \nThe Performance Management (PM) exam is offered as a computer-based exam (CBE). The model of delivery for the CBE exam means that candidates do not all receive the same set of questions. In this report, the examining team offer detailed debriefs of selected questions from each section of the exam.  \n• Section A objective test questions – we focus on four specific questions that caused difficulty in the March/June 2026 sittings of the exam.  \n• Section B objective test case questions – here we look at one case from syllabus area B in detail.  \n• Section C constructed response questions– here we provide commentary on two questions, providing guidance on answering these questions and where exam technique could be improved.  \nSection A  \nIn this section we will look at FOUR Section A questions which proved to be particularly difficult for candidates.  \nExample one  \nCuckney Co wants to forecast one of its semi-variable costs for next year for two possible activity levels. The fixed element of the semi-variable cost steps up to $2,000 when 12,500 or more units are produced. The variable element per unit remains constant. The activity levels and costs for previous years were:  \n\n| Activity level | Total cost |\n| --- | --- |\n| Units | $ |\n| 10,000 | 17,700 |\n| 15,000 | 26,000 |\n\nWhich TWO of the following are the correct forecast total semi-variable costs for an activity level of 12,000 units and an activity level of 18,000 units?  \nA. $20,900  \nB. $21,020  \nC. $21,200  \nD. $30,500  \nE. $30,800  \nF. $31,880  \nWhat does this test?  \n✓ The use of the high-low method in forecasting.  \nWhat is the correct answer?  \n","cbCaimVhK4mm88oI","https://ap.wps.com/l/cbCaimVhK4mm88oI","pdf",288737,15,"English","# General comments\n# Section A\n## Example one\n## Example two\n## Example three\n## Example four\n# Section B\n## Question one\n## Question two\n## Question three\n## Question four\n## Question five\n# Section C\n## Gnosh Co\n## Bamburgh Co","[{\"question\":\"How should future candidates use this examiner’s report for preparation?\",\"answer\":\"Use it alongside the published March/June 2026 sample exam on the ACCA Practice Platform, practise questions, and review the published answers with the examiner’s comments to improve exam technique.\"},{\"question\":\"Why do candidates not all receive the same questions in this exam?\",\"answer\":\"The Performance Management (PM) exam is a computer-based exam (CBE), so the delivery model means different candidates may receive different sets of questions.\"},{\"question\":\"What types of questions does the examiner’s report cover across Sections A, B, and C?\",\"answer\":\"Section A focuses on objective test questions with debriefs of difficult items; Section B provides a detailed case from syllabus area B; Section C gives commentary on constructed response questions, including guidance on answering requirements.\"}]","Performance Management (PM) - March/June 2026 Examiner’s report | PDF",38]