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ACCA Paper PM Performance Management (F5)


Studying at Fundamentals level (BT -FM) gives you a wide range of opportunities to choose from, such as finance traineetrainee business analyst and internal auditor.

On completion of the Fundamentals level, students can progress to our Professional level.

Advanced Diploma in Accounting & Business: Take your knowledge further with the next six papers: Corporate and Business Law; Performance Management; Taxation; Financial Reporting; Audit and Assurance; and Financial Management. You also need to take the online ethics module, Professional Ethics. On completion of the Advanced Diploma, you can move up to our Professional level.

Course Outline:

Information, technologies and systems for organisational performance

  • Managing information
  • Sources of information
  • Information systems and data analytics

Specialist cost and management accounting techniques

  • Activity-based costing
  • Target costing
  •  Life-cycle costing
  • Throughput accounting
  •  Environmental accounting

Decision-making techniques

  • Relevant cost analysis
  • Cost volume profit analysis
  • Limiting factors
  • Pricing decisions
  • Make-or-buy and other short-term decisions
  • Dealing with risk and uncertainty in decision-making

Budgeting and control

  • Budgetary systems and types of budget
  • Quantitative analysis in budgeting
  • Standard costing
  • Material mix and yield variances
  • Sales mix and quantity variances
  • Planning and operational variances
  • Performance analysis

Performance measurement and control

  • Performance analysis in private sector organisations
  • Divisional performance and transfer pricing
  • Performance analysis in not-for-profit organisations and the public sector
  • External considerations and the impacton performance

學費 :
$1,400 (第一期)
$900 (第二及第三期每期)
時數 :45 小時

Reg No. : 352977
It is a matter of discretion for individual employers to recognise any qualification to which this course may lead.


課程編號 開課日期 上課日期 時間 地點
22306413A-1  19/6/2023 星期一及四  7:00-10:00pm 柯士甸道81號




全額, 第一期, 第二期, 第三期