[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31913":3,"doc-seo-31913":27},{"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,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31913,1374391974468,"Eden","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","PM Pocket Notes 2025 26","Pocket notes for ACCA Performance Management (PM) covering core syllabus areas for exam success. Includes a structured chapter list spanning management accounting revision, management information systems, data analytics, specialist techniques, cost–volume–profit analysis, limiting factors, pricing, relevant costing, risk and uncertainty, budgeting, quantitative techniques, advanced variances, performance measurement and control, divisional measurement and transfer pricing, and performance in not-for-profit and public sectors. Also details the exam format and guidance for time management, question reading, and interpreting calculated numbers within their limitations.","cbCaiqGq3KyCpABs","https://ap.wps.com/l/cbCaiqGq3KyCpABs","pdf",1825730,1,138,"English","en","# Contents\n## Chapter 1: A revision of Management Accounting (MA) topics\n## Chapter 2: Management information systems\n## Chapter 3: Information systems and data analytics\n## Chapter 4: Specialist cost and management accounting techniques\n## Chapter 5: Cost volume profit analysis\n## Chapter 6: Planning with limiting factors\n## Chapter 7: Pricing\n## Chapter 8: Relevant costing\n## Chapter 9: Risk and uncertainty\n## Chapter 10: Budgeting\n## Chapter 11: Quantitative techniques\n## Chapter 12: Advanced variances\n## Chapter 13: Performance measurement and control\n## Chapter 14: Divisional performance measurement and transfer Pricing\n## Chapter 15: Performance measurement in not-for-profit organisations and the public sector\n## Index\n# The exam\n## Section A, B and C overview\n## The examiner’s key concerns\n# Exam technique\n## Time management\n## Question requirements and answer content\n## Reading time","[{\"question\":\"What is the structure of the ACCA Performance Management (PM) exam?\",\"answer\":\"Section A contains 15 objective test questions (OT) of 2 marks each. Section B has three objective test cases with 5 OT questions of 2 marks each per case, and Section C includes two 20-mark constructed response questions.\"},{\"question\":\"Which syllabus areas can appear in the 20-mark constructed response questions in Section C?\",\"answer\":\"One 20-mark question comes from the performance measurement and control area. The other comes from decision-making techniques and/or budgeting and control, and may also include requirements related to management information systems, data analytics, and environmental and sustainability accounting.\"},{\"question\":\"How should candidates manage time and approach question requirements?\",\"answer\":\"Allocate time and stick to it because candidates often spend too long on calculations. 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Section B has three objective test cases with 5 OT questions of 2 marks each per case, and Section C includes two 20-mark constructed response questions.","Answer",{"name":75,"@type":70,"acceptedAnswer":76},"Which syllabus areas can appear in the 20-mark constructed response questions in Section C?",{"text":77,"@type":73},"One 20-mark question comes from the performance measurement and control area. The other comes from decision-making techniques and/or budgeting and control, and may also include requirements related to management information systems, data analytics, and environmental and sustainability accounting.",{"name":79,"@type":70,"acceptedAnswer":80},"How should candidates manage time and approach question requirements?",{"text":81,"@type":73},"Allocate time and stick to it because candidates often spend too long on calculations. Read each question requirement at least twice before starting and again after finishing to ensure the response addresses the specific requirement (for example, issues to consider when switching to ZBB, not just describing ZBB).","https://schema.org",{"og:url":50,"og:type":84,"og:title":13,"og:site_name":56,"og:description":14},"article",{"robots":86,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]