Courses / Programme support
ACCA Performance Management (PM) · review course
ACCA-05 · Professional qualifications
CertiFi's review course for ACCA's Applied Skills exam Performance Management (PM), following ACCA's PM syllabus and study guide for September 2026 to June 2027 (areas A–E). It runs from information systems and data analytics through activity-based, throughput and environmental costing, decision-making techniques, budgeting and variance analysis to performance measurement and transfer pricing, with step-by-step worked examples and a large bank of original objective and case-based practice questions. Independent preparation course by CertiFi FZ LLC, not endorsed by ACCA.
Who it's for
ACCA students preparing for the PM computer-based exam who want structured lessons, checked worked calculations and exam-style objective and case-based practice.
What you'll be able to do
- Explain the role and control of management information systems, big data and the four types of data analytics
- Apply activity-based, target, life-cycle, throughput and environmental costing techniques and interpret the results
- Make short-term decisions using relevant costing, CVP analysis, limiting factor and linear programming techniques, pricing models and risk techniques
- Evaluate budgetary systems and prepare forecasts using high-low, regression, time series and learning curve methods
- Calculate and interpret mix, yield, sales mix and quantity, and planning and operational variances, including their behavioural effects
- Assess performance with financial and non-financial indicators, the balanced scorecard, value for money, ROI, residual income and transfer pricing
Lessons
- 1The PM exam and management information systemsreading
- 2Big data and data analyticsreading
- 3Activity-based costingreading
- 4Target costing and life-cycle costingreading
- 5Throughput accounting and environmental management accountingreading
- 6Relevant costing and short-term decisionsreading
- 7Cost-volume-profit analysisreading
- 8Limiting factors and linear programmingreading
- 9Pricing decisionsreading
- 10Risk and uncertaintyreading
- 11Budgetary systems and types of budgetreading
- 12Forecasting techniques and the learning curvereading
- 13Standard costing, mix and yield, and sales mix and quantity variancesreading
- 14Planning and operational variances and performance analysisreading
- 15Financial and non-financial performance measurementreading
- 16External factors, sustainability and not-for-profit organisationsreading
- 17Divisional performance and transfer pricingreading