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It builds on Management Accounting (MA) by focusing on information uses and control, management information systems, and data analytics, then extends into specialised costing, decision-making under scarcity, pricing, and make-or-buy choices. The syllabus covers budgeting techniques and behavioural aspects, standard costing with variances, and performance measurement and control, including the challenge of external influences. It also embeds digital and employability skills for the PM computer-based examination.",{"@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-syllabus-and-study-guide-september-2026-to-june-2027/661552/",{"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-syllabus-and-study-guide-september-2026-to-june-2027/661552.png","ImageObject",300,407,{"name":92,"@type":93},"Malam Tenang","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":8},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the purpose of the Performance Management (PM) syllabus?","Question",{"text":112,"@type":113},"It aims to develop knowledge and skills in applying management accounting techniques to support planning, decision-making, performance evaluation, and control.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Which prior knowledge does the PM syllabus build on?",{"text":117,"@type":113},"It builds on knowledge gained in Management Accounting (MA), including overhead treatments and budgeting preparation (fixed, flexible, incremental) as well as standard costing and variances.",{"name":119,"@type":110,"acceptedAnswer":120},"What key topics are covered in the PM syllabus?",{"text":121,"@type":113},"The syllabus covers information systems and data analytics, specialised costing and management accounting topics, decision-making with scarce resources and risk, budgeting techniques and their behavioural aspects, and performance measurement and control for different organisational contexts.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},661552,1793170017,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":56,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":143},962093532863,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","(PM)  \nreserved  \nPerformance Management (PM)  \nSyllabus and Study guide .  \nSeptember 2026 to June 2027  \nDesigned to help with planning study and to provide detailed information on what could be assessed in any examination session  \nPerformance Management (PM)  \nContents  \n1. Introduction to the syllabus ................................................................................................ 3  \n2. Main capabilities ................................................................................................................ 4  \n3. Intellectual levels ............................................................................................................... 5  \n4. The syllabus ....................................................................................................................... 6  \n5. Detailed study guide ........................................................................................................... 7  \n6. Summary of changes to Performance Management (PM) ................................................... 13  \n7. Approach to examining the syllabus .................................................................................. 14  \n8. Relational diagram linking Performance Management (PM) with other exams ..................... 15  \n9. Guide to ACCA examination structure and delivery mode .................................................. 15  \n10. The structure of ACCA qualification ................................................................................ 17  \n11. Guide to ACCA examination assessment ........................................................................ 18  \n12. Learning hours and education recognition ....................................................................... 19  \n2 © ACCA 2026-2027 All rights reserved.  \nPerformance Management (PM)  \n1. Introduction to the syllabus  \nThe aim of the syllabus is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decisionmaking, performance evaluation, and control.  \nThe syllabus for Performance Management (PM), builds on the knowledge gained in Management Accounting (MA) and seeks to examine students’ understanding of how to manage the performance of a business. It also prepares students for more specialist capabilities which are covered in Advanced Performance Management (APM) .  \nThe syllabus begins by focusing on the uses and control of information, management information systems and data analytics required by organisations to manage and measure performance in the modern, competitive environment. It is vital for an accountant to understand how information systems and developments in technology influence the management accounting techniques employed and how vital information systems are in the mechanisms of managing and controlling an organisation.  \nThe syllabus then introduces more specialised costing and management accounting topics. There is some knowledge assumed from Management Accounting (MA)– primarily overhead treatments. The objective here is to ensure students s have a broader background in management accounting techniques.  \nThe syllabus then considers decision-making. Students need to appreciate the problems surrounding scarce resources, pricing and make-or-buy decisions, and how this relates to the assessment of performance. Risk and uncertainty are a factor of real-life decisions and students need to understand risk and be able to apply some basic methods to help resolve the risks inherent in decision-making.  \nBudgeting is an important aspect of many accountants’ lives. The syllabus explores different budgeting techniques, including analytical techniques, and the problems inherent in them. The behavioural aspects of budgeting are important for accountants to understand, and the syllabus includes consideration of the way individuals react to a budget. The preparation of fixed, flexible and incrementa","cbCaicnNUtXKRGAA","https://ap.wps.com/l/cbCaicnNUtXKRGAA","pdf",859410,"English","# Introduction to the syllabus\n## Main capabilities\n## Intellectual levels\n## The syllabus\n## Detailed study guide\n## Summary of changes to Performance Management (PM)\n## Approach to examining the syllabus\n## Relational diagram linking Performance Management (PM) with other exams\n## Guide to ACCA examination structure and delivery mode\n## The structure of ACCA qualification\n## Guide to ACCA examination assessment\n## Learning hours and education recognition","[{\"question\":\"What is the purpose of the Performance Management (PM) syllabus?\",\"answer\":\"It aims to develop knowledge and skills in applying management accounting techniques to support planning, decision-making, performance evaluation, and control.\"},{\"question\":\"Which prior knowledge does the PM syllabus build on?\",\"answer\":\"It builds on knowledge gained in Management Accounting (MA), including overhead treatments and budgeting preparation (fixed, flexible, incremental) as well as standard costing and variances.\"},{\"question\":\"What key topics are covered in the PM syllabus?\",\"answer\":\"The syllabus covers information systems and data analytics, specialised costing and management accounting topics, decision-making with scarce resources and risk, budgeting techniques and their behavioural aspects, and performance measurement and control for different organisational contexts.\"}]","Performance Management (PM) - Syllabus and Study guide - September 2026 to June 2027 | PDF",48]