September 2022 to June 2023 ACCA PM Exam Notes

Jul 17, 2026

Upload by Quinn

September 2022 to June 2023 OpenTuition exam notes for ACCA Performance Management (PM) provide a structured revision pathway covering core syllabus areas such as activity based costing, target costing, life-cycle costing, environmental management accounting, throughput accounting, limiting factors, pricing, and cost volume profit analysis. The notes extend into risk and uncertainty, budgeting and quantitative budgeting analysis, standard costing with variance analysis, performance measurement (financial and non-financial), divisional performance and transfer pricing, plus not-for-profit performance and information management including big data and technology skills. Included materials feature formula sheets, practice guidance, chapter summaries, and references to free lectures, tests, flashcards, and revision mock exams.

LanguageEnglish

CategoryExam

FormatPDF

Pages129

Reading Time5 h 25 min

AccessFree to download

OOpenTuition September 2022 to June 2023 exams ACCA Performance Management (PM) Spread the word about OpenTuition, so that all ACCA students can benefit. How to use OpenTuition: 1) Register & download the latest notes 2) Watch ALL OpenTuition free lectures 3) Attempt free tests online 4) Question practice is vital-you must obtain also Exam Kit from BPP or Kaplan OpenTuition Lecture Notes can be downloaded FREE from [https://opentuition.com](https://opentuition.com)[ ](https://opentuition.com)Copyright belongs to OpenTuition-please do not support piracy by downloading from other websites. The best things in life are free IMPORTANT!!! PLEASE READ CAREFULLY To benefit from these notes you must watch our free lectures on the OpenTuition website in which we explain and expand on the topics covered. In addition question practice is vital!! You must obtain a current edition of a Revision / Exam Kit. It contains a great number of exam standard questions (and answers) to practice on. If you order on line, you can buy study materials from BPP with our 20% discount code: bppacca20optu You should also use the free “Online Multiple Choice Tests” which you can find on the OpenTuition website: [https://opentuition.com/acca/](https://opentuition.com/acca/) September 2022 to June 2023 exams Watch free ACCA PM lectures 1 Performance Management (PM) Formulae 3 1. Activity based costing 6 2. Target costing 8 3. Life-cycle costing 10 4. Environmental Management Accounting 14 5. Throughput accounting 16 6. Limiting factors 20 7. Pricing 22 8. Cost Volume Profit Analysis 30 9. Short-term decision making 34 10. Risk and Uncertainty 38 11. Budgeting 42 12. Quantitative analysis in budgeting 50 13. Standard Costing and Basic Variance Analysis 54 14. More variance analysis 58 15. Financial Performance Measurement 64 16. Non-financial performance measurement 68 17. Divisional performance measurement 70 18. Transfer Pricing 74 19. Performance in the not-for-profit sector 78 20. Managing Information 80 21. Using Information Systems 82 22. Big Data 84 23. Employability and Technology Skills 90 Answers to Examples 94 Only on OpenTuition you can find: Free ACCA notes • Free ACCA lectures • Free ACCA tests • Free ACCA tutor support • The largest ACCA community Access FREE ACCA PM online resources on OpenTuition: PM Lectures (complete course) To fully beneﬁt from these notes you should watch our free PM lectures PM Practice Questions Every time you have ﬁnished studying a chapter of our PM lecture notes, you should come on-line and take a quick test PM Flashcards Practice key terms and concepts using our PM ﬂashcards! PM Revision Lectures Watch PM revision lectures working through the past ACCA exam questions PM Revision Mock Exam Check how well prepared you are for the PM Exam, and take our interactive, computer based Revision PM Exam. Ask the Tutor Post qu

Jul 17, 2026

Upload by Quinn