[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-detail-159731-en":59,"doc-seo-159731-105":81},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":5,"data":60},{"doc_id":61,"user_id":62,"nickname":63,"user_avatar":64,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":66,"doc_content":67,"file_id":68,"file_url":69,"file_type":70,"file_size":71,"view_count":72,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":44,"language":73,"language_code":74,"site_id":75,"html_lang":74,"table_of_contents":76,"faqs":77,"seo_title":78,"seo_description":66,"update_tm":79,"read_time":80},159731,2336475401981,"Chumphorn","https://ap-avatar.wpscdn.com/avatar/22000c94efd8d5204d?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786935347598174694","PM Examiners’ Approach - Notes - Performance Management exam approach","Performance Management (PM) exam notes outline the aim and skill focus of the assessment, emphasizing the application of management accounting techniques to both quantitative and qualitative information. The structure section explains how PM builds on Management Accounting (MA) knowledge while preparing candidates for Advanced Performance Management (APM). Guidance is provided on the computer-based exam format, including compulsory sections A, B, and C, question types, mark allocations, and marking approach for constructed responses.","Examiners’ Approach  \nPerformance Management (PM) Aim  \nThe aim of the Performance Management exam is to develop knowledge and particularly skills in the;  \n􀂉application of management accounting techniques to quantitative and qualitative information for;  \no planning ,  \no decision making,  \no performance evaluation, and control.  \nSTRUCTURE  \nPM  \nMA  \nAPM  \nMA, PM and APM relationship  \n􀂃 The syllabus for Performance Management, builds on the knowledge gained in Management Accounting (MA) .  \n􀂃 It also prepares students for the more specialist capabilities covered in Advanced Performance Management.  \n􀂃 This mid position is always a challenge for an examiner because such exams must represent a step up from the lower exam but a step down from the more advanced exam.  \n􀂃 Stepping up from MA, it is important to note that this is not simply a costing exam.  \n􀂃 Costing is obviously a key part of the syllabus but it sits amongst many other equally important key areas.  \nFormat and structure of the computer-based exam (CBE)  \n􀂃 PM is assessed by a three-hour (3) CBE which is comprised of three sections: A, Band C  \n􀂃 All questions are compulsory. Some questions will adopt a scenario/case study approach.  \n􀂃 Section A of the exam comprises 15 objective test (OT) questions of two marks each, representing 30% of the exam.  \n􀂃 There are no partial marks for OT questions.  \n􀂃 OT questions are not always the same as traditional multiple-choice questions (MCQs), although they could take the form of an MCQ  \n􀂃 Candidates should ensure that they are familiar with the different styles of OT that may be used  \n􀂃 Utilize specimen exams available on ACCA website  \nSection B And C  \n􀂾Section B  \n􀂃 Section B of the exam comprises three 10-mark cases  \n􀂃 Each case has five OT questions of two marks, representing 30% of the exam  \n􀂃 As with Section A, the OT questions could be presented in a variety of different styles.  \n􀂾Section C  \n􀂃 Section C of the exam comprises two 20-mark constructed response questions which represents 40% of the exam.  \n􀂃 These questions are expert marked – all workings and calculations produced in the response options can be viewed by the marker.  \nQuestions Composition – Section A  \n􀂃 The 15 two-mark questions in this section can potentially test any area of the syllabus  \n􀂃 They may be narrative or computational and can test both knowledge and application.  \n􀂃 The exact composition of the questions will depend on the other topics tested in the exam such that an overall balanced exam is achieved.  \nQuestions Composition – Section B  \n􀂃 The three case questions in this section will each be based on a unique scenario and could also be set on any area of the syllabus  \n􀂃 All five questions in each case might be related to a single topic area or a few syllabus topics might be contained in each scenario  \n􀂃 However, the five questions are independent of each other so getting a question wrong will not affect the other responses within that case.  \n􀂃 These case questions allow syllabus topics to be examined in more depth than in Section A.  \nQuestions Composition – Section C  \n􀂃 The constructed response questions in this section could also be set on any area of the syllabus.  \n􀂃 The third section of the exam will comprise two questions worth 20 marks each. These questions can be either one full 20 mark requirement or broken down into several requirements.  \n􀂃 These questions will come mainly from syllabus areas C, D and E but may include requirements centred on the learning outcomes in syllabus area A.  \nThis content was build with reference to the PM – Examiner Approach. (click on the link below to access the article.  \n[https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals](https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals)exams-study-resources/f5/technical-articles/f5-sept16.html","cbCaivlaB08cFUtQ","https://ap.wps.com/l/cbCaivlaB08cFUtQ","pdf",272679,16,"English","en",105,"# Performance Management (PM) Aim\n## Knowledge and skills focus\n# Structure and syllabus positioning\n## PM, MA and APM relationship\n## Examiner challenge: step up and step down\n# Format of the computer-based exam (CBE)\n## Sections A, B and C overview\n## Section A question composition (15 OT)\n## Section B question composition (three 10-mark cases)\n## Section C question composition (two 20-mark constructed responses)\n# Marking and question styles\n## Objective test characteristics\n## Expert marking for constructed response questions","[{\"question\":\"What is the aim of the Performance Management (PM) exam?\",\"answer\":\"The exam aims to develop knowledge and particularly skills in applying management accounting techniques to quantitative and qualitative information for planning, decision making, performance evaluation and control.\"},{\"question\":\"How does the PM syllabus relate to Management Accounting (MA) and Advanced Performance Management (APM)?\",\"answer\":\"The PM syllabus builds on Management Accounting (MA) and prepares students for more specialist capabilities in Advanced Performance Management (APM). It is positioned as a step up from the lower exam but a step down from the more advanced exam.\"},{\"question\":\"What is the format of the computer-based exam and how are marks distributed?\",\"answer\":\"The PM exam is a three-hour CBE with three compulsory sections: A, B and C. Section A has 15 objective test questions (2 marks each), Section B has three 10-mark cases, and Section C has two 20-mark constructed response questions.\"}]","PM Examiners’ Approach - Notes - Performance Management exam approach | PDF",1788021972,23,{"code":4,"msg":82,"data":83},"ok",{"site_id":75,"language":74,"slug":84,"title":65,"keywords":85,"description":66,"schema_data":86,"social_meta":140,"head_meta":142,"extra_data":144,"updated_unix":79},"pm-examiners-approach-notes-performance-management-exam-approach","",{"@graph":87,"@context":139},[88,102,122],{"@type":89,"itemListElement":90},"BreadcrumbList",[91,95,97,100],{"item":92,"name":93,"@type":94,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":96,"name":9,"@type":94,"position":14},"https://docshare.wps.com/document/",{"item":98,"name":20,"@type":94,"position":99},"https://docshare.wps.com/document/exam/",3,{"item":101,"name":65,"@type":94,"position":19},"https://docshare.wps.com/document/pm-examiners-approach-notes-performance-management-exam-approach/159731/",{"url":101,"name":65,"@type":103,"image":104,"author":109,"headline":65,"publisher":111,"fileFormat":114,"inLanguage":74,"description":66,"dateModified":115,"datePublished":116,"encodingFormat":114,"isAccessibleForFree":117,"interactionStatistic":118},"DigitalDocument",{"url":105,"@type":106,"width":107,"height":108},"https://docshare.wps.com/thumbnails/pm-examiners-approach-notes-performance-management-exam-approach/159731.png","ImageObject",300,407,{"name":63,"@type":110},"Person",{"url":92,"name":112,"@type":113},"DocShare","Organization","application/pdf","2026-10-31","2026-08-29",true,{"@type":119,"interactionType":120,"userInteractionCount":72},"InteractionCounter",{"@type":121},"ViewAction",{"@type":123,"mainEntity":124},"FAQPage",[125,131,135],{"name":126,"@type":127,"acceptedAnswer":128},"What is the aim of the Performance Management (PM) exam?","Question",{"text":129,"@type":130},"The exam aims to develop knowledge and particularly skills in applying management accounting techniques to quantitative and qualitative information for planning, decision making, performance evaluation and control.","Answer",{"name":132,"@type":127,"acceptedAnswer":133},"How does the PM syllabus relate to Management Accounting (MA) and Advanced Performance Management (APM)?",{"text":134,"@type":130},"The PM syllabus builds on Management Accounting (MA) and prepares students for more specialist capabilities in Advanced Performance Management (APM). It is positioned as a step up from the lower exam but a step down from the more advanced exam.",{"name":136,"@type":127,"acceptedAnswer":137},"What is the format of the computer-based exam and how are marks distributed?",{"text":138,"@type":130},"The PM exam is a three-hour CBE with three compulsory sections: A, B and C. Section A has 15 objective test questions (2 marks each), Section B has three 10-mark cases, and Section C has two 20-mark constructed response questions.","https://schema.org",{"og:url":101,"og:type":141,"og:title":65,"og:site_name":112,"og:description":66},"article",{"robots":143,"canonical":101},"index,follow",{"doc_id":61,"site_id":75}]