Unofficial practice for the ACCA Performance Management (PM) exam. Not affiliated with or endorsed by ACCA.
Performance management exam prep
ACCA charges a one-off registration fee and an annual subscription. Each exam also has an entry fee, which this page does not quote: check the current figure on ACCA's fees page before you enter.
| Initial registration | £89, once |
|---|---|
| Annual subscription 2026 | £140 |
| Exam entry fee | Check ACCA's fees page |
| Sessions | March, June, September and December |
ACCA's fees page lists a one-time initial registration fee of £89 when you register as a student, and an annual subscription of £140 for 2026 to keep your student status active.
PM is sat in sessions (March, June, September and December), with results about 6 weeks later. A resit means entering a later session, so it pays to enter once your timed practice is comfortably above half marks.
ACCA says its Study Hub, with syllabus coverage, quizzes and practice questions, is free to students through MyACCA.
Cost-volume-profit analysis
Wexford Co sells three products in a constant sales mix of 3 units of A to 2 units of B to 1 unit of C. Fixed costs are $296,000 a year.
| Product | Selling price ($ per unit) | Variable cost ($ per unit) |
|---|---|---|
| A | 20 | 12 |
| B | 30 | 15 |
| C | 50 | 30 |
What is Wexford Co's breakeven revenue? (2 marks)
Planning and operational variances
Kelso Co bought a cheaper, lower grade of material than standard. The material price variance is favourable.
Which other variance is most likely to have been affected adversely as a result? (2 marks)
Not-for-profit and public sector performance
A government department says its aim is to deliver value for money in its services.
What does value for money mean in this context? (2 marks)
ACCA's fees page lists a one-time initial registration fee of £89.
£140 for 2026, according to ACCA's fees page.
ACCA says results for session exams come about 6 weeks after the exam.