Likely Topics for Section C of the ACCA PM Exam

Based on the provided sources, here are the key insights regarding the likely topics and structure for Section C of the ACCA Performance Management (PM) exam:

Commonly Examined Areas

• Section C typically includes two 20-mark constructed response questions.
• These questions often come from decision-making techniques, budgeting and control, and performance measurement and control areas of the syllabus.

Examiner's Reports and Feedback

• The examiner's reports highlight that Section C questions can be unpredictable and cover a wide range of topics within the syllabus.
• Common issues include not addressing the full requirement of the question and poor time management.

Student Experiences

• Students have reported that Section C can be particularly challenging, with questions sometimes covering unexpected topics or being more complex than those in practice exams.
• Specific topics that have appeared in past exams include ROI/RI calculations, decision trees, and performance evaluation using various metrics.

Preparation Tips

• It is crucial to practice a wide range of topics and not rely on question spotting, as the exam can cover any part of the syllabus.
• Using the ACCA Practice Platform and reviewing past exam questions and examiner's reports can help in understanding the types of questions that may appear.

Summary of Likely Topics for Section C

• Decision-Making Techniques: This includes topics like relevant costing, cost-volume-profit analysis, and decision trees.
• Budgeting and Control: Questions may involve variance analysis, budgeting techniques, and control measures.
• Performance Measurement and Control: This can include topics like ROI, RI, and other performance evaluation metrics.

Student Sentiments

Many students express concerns about the unpredictability and difficulty of Section C. They often find it challenging to manage their time effectively and to address all parts of the questions comprehensively. Practicing a variety of questions and focusing on understanding the underlying concepts can help mitigate these challenges.

Good luck with your exam preparation!