PM September/December 2020 exam (20/21 Syllabus)

May 9, 2026

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This document contains instructions and sample questions for the ACCA Performance Management (PM) September/December 2020 exam, aligned with the 20/21 syllabus. It provides guidance on exam navigation, including the Item Review Screen and ending the exam. The document features a scenario describing 'Health Nuts', a fitness centre, and poses a crèche proposal for analysis. It details Health Nuts' operations, including gym capacity, car parking, opening hours, and pricing for gym access and car park usage. Financial data for June is presented, excluding cafe revenue, with fixed costs at $48,000 and variable costs at $1.20 per customer. The cafe, which is also used by customers, generated revenue with a profit margin on drinks and food items. The proposal to convert the cafe into a crèche includes details on operating hours, charges, expected customer increase, and associated fixed and variable costs. The objective is to analyze the financial viability of this proposal. This sample exam question aims to test the candidate's ability to understand and interpret financial information, perform calculations, and make informed recommendations regarding business proposals, reflecting the practical application of performance management principles.

LanguageEnglish

CategoryExam

FormatPDF

Pages14

Reading Time35 min

May 9, 2026

Upload by Quinn