The ACCA Performance Management (PM) exam is one of the most crucial papers at the Skill Level. To help students prepare effectively, Online NIFM brings you a complete PM online course designed with structured learning, practical examples, and exam-style practice questions—everything you need to pass the exam with confidence.
This program is taught by ACCA-qualified tutor Ms. Deeksha Agarwal, known for her simple explanations, clarity of concepts, and strong command over performance management, costing, budgeting, and analytical techniques. Whether you're just beginning your ACCA journey or preparing for a resit, this course ensures you build strong conceptual knowledge and exam-focused skills.
Disclaimer: This is an independently designed exam-preparation course and is not affiliated with or endorsed by ACCA
Meet Your Instructor – Ms. Deeksha Agarwal
An experienced ACCA-qualified tutor, Ms. Deeksha brings:
Strong conceptual command over PM topics
A student-friendly teaching style
Clear explanation of exam techniques
Practical examples to build analytical ability
Her structured approach helps students avoid common mistakes and boosts their confidence for the exam.
What Makes This Course Special?
Full Syllabus Coverage
From costing and CVP to performance evaluation and transfer pricing—every chapter is covered in detail.
Designed for Exam Success
The course focuses on exam-style logic, interpretation, and writing structure.
Practice + Revision + Exam Simulation
Get everything you need to strengthen your accuracy, speed, and time management.
Beginner-Friendly
No prior knowledge required—start from basics and move to advanced topics with ease.
Frequently Asked Questions (FAQs)
Q1. Is this course suitable for complete beginners?
Yes, the course explains every concept from basic to advanced levels.
Q2. Is the course updated with the latest ACCA PM syllabus?
Yes, all content strictly follows the latest ACCA exam guidelines.
Q3. Does this course include mock exams?
Yes. You get a full-length mock exam plus multiple practice questions.
Q4. Can I access the course anytime?
Yes. You get 6-month access and can study at your own pace.
Q5. Will I receive a certificate?
No. This course is strictly for ACCA exam preparation and not certified by ACCA.
Q6. Is this helpful for retake students?
Absolutely. The exam-style format is perfect for retakers needing structured revision.
Q7. Is the instructor ACCA qualified?
Yes, the course is taught by ACCA-qualified tutor Ms. Deeksha Agarwal.
Ready to Pass the ACCA PM Exam?
Get the complete ACCA PM learning experience—all in one place.
The ACCA Skill Level Performance Management (PM) Online Course is a fully structured and exam-focused training program designed to help students master management accounting, costing techniques, budgeting systems, variance analysis, performance measurement, and decision-making skills required for the PM exam.
This course simplifies complex concepts through 31+ hours of HD recorded lectures, practical explanations, scenario-based problem-solving, and real exam-style question practice. You will learn how to interpret data, apply analytical techniques, and approach both objective and long-form questions with accuracy and confidence.
Course Requirements
Computer, Laptop, ipad, tab or mobile phone required with broadband or 5G internet.
Who is this Course for?
Students
Retakers
Professionals
Graduates
Learners
Analysts
Aspirants
Accountants
Beginners
ACCA-Candidates
Course Outline
Chapter 1 : Introduction to Performance Management
This chapter provides a comprehensive introduction to performance management, explaining its purpose, importance, and how businesses use it to measure efficiency and support decision-making. You will learn how performance targets are set, monitored, and evaluated, and how performance management enables organizations to optimize resources, control costs, and drive continuous improvement across different functions.
1 Videos Available
Chapter 2 : Management Information System and Data Analytics
Learn how Management Information Systems (MIS) and data analytics support strategic and operational decision-making. This chapter explains how organizations gather, process, and interpret data to track performance, identify trends, and drive improvements. You will explore dashboards, KPIs, business intelligence, and the role of technology in improving speed, accuracy, and reliability of managerial information.
1 Videos Available
Chapter 3 : Cost and Management Accounting
This chapter introduces core concepts in cost and management accounting, including cost classification, overhead absorption, and managerial decision-making tools. Gain a solid understanding of how cost information supports planning, budgeting, and control. Learn how managers use cost structures, cost behaviour, and cost allocation to improve efficiency, profitability, and organizational performance.
1 Videos Available
Chapter 4 : Advances in Management Accounting – Part 1
Explore modern developments in management accounting that enhance planning and strategic decision-making. This chapter covers activity-based costing, target costing, life-cycle costing, and the shift from traditional models to advanced, value-driven techniques. Understand how these methods improve cost accuracy, product decisions, and business competitiveness in today's dynamic environment.
1 Videos Available
Chapter 5 : Advances in Management Accounting – Part 2
This chapter deepens your knowledge of contemporary management accounting approaches, focusing on strategic management tools like the balanced scorecard, benchmarking, and strategic performance measurement systems. Learn how organizations integrate financial and non-financial indicators to align operations with long-term goals and improve overall effectiveness.
1 Videos Available
Chapter 6 : Relevant Cost Analysis
Learn how to identify relevant and irrelevant costs in managerial decisions. This chapter covers special order decisions, outsourcing, discontinuation of products, and make-or-buy evaluations. You’ll understand how managers use incremental analysis to select profitable alternatives and avoid decisions influenced by sunk costs or non-relevant data.
1 Videos Available
Chapter 7 : Cost–Volume–Profit (CVP) Analysis
Master the relationship between costs, volume, and profit through CVP analysis. This chapter covers breakeven points, margin of safety, contribution margins, and profit planning. Understand how businesses use CVP models to forecast profits, set targets, determine pricing strategies, and evaluate how changes in sales or costs affect profitability.
1 Videos Available
Chapter 8 : Limiting Factor Analysis
This chapter explains how organizations make decisions when resources such as labour, materials, or machine time are limited. Learn how to rank products based on contribution per limiting factor and maximize profitability. Understand optimal resource allocation, prioritization, and operational efficiency in a constrained business environment.
1 Videos Available
Chapter 9 : Pricing
Explore the key pricing methods businesses use, including cost-plus pricing, penetration pricing, skimming, market-based pricing, and competitive pricing. This chapter explains how demand, cost structures, elasticity, competition, and customer perception influence price decisions. Learn how pricing strategies impact profitability and align with organizational goals.
1 Videos Available
Chapter 10 : Risk and Uncertainty
This chapter introduces decision-making techniques under risk and uncertainty. Learn how managers use expected values, probability analysis, sensitivity analysis, and scenario planning to evaluate future outcomes. Understand how uncertainty affects budgets, investments, forecasts, and strategic planning—and how businesses manage unpredictable environments.
1 Videos Available
Chapter 11 : Budgeting
Understand budgeting as a powerful planning and control tool. This chapter explains types of budgets—incremental, zero-based, flexible, rolling budgets—and how they support resource planning. Learn how budgets promote accountability, cost control, and performance tracking, and how they guide day-to-day and long-term decision-making.
1 Videos Available
Chapter 12 : Analytical Techniques
Learn the analytical tools used in management decision-making, including ratio analysis, forecasting methods, trend analysis, and decision models. This chapter highlights how numerical and statistical techniques help managers evaluate performance, assess alternatives, and make evidence-based decisions that improve efficiency and profitability.
1 Videos Available
Chapter 13 : Standard Costing
This chapter explains how standard costing systems are established, monitored, and used for cost control. Learn how standard costs assist in planning, budgeting, performance evaluation, and identifying inefficiencies. Understand how comparing actual results with standards helps managers improve operational and financial performance.
1 Videos Available
Chapter 14 : Variances – Part 1
Dive into core variance analysis, including material price variance, material usage variance, labour rate variance, and labour efficiency variance. This chapter teaches how variances highlight deviations from expected performance and help managers identify operational issues, inefficiencies, or cost overruns.
1 Videos Available
Chapter 15 : Variances – Part 2
This chapter advances your understanding of variance analysis by covering planning and operational variances, overhead variances, and mix/yield variances. Learn how detailed analysis helps uncover deeper performance issues and supports corrective actions to improve cost control and efficiency.
1 Videos Available
Chapter 16 : Interpretation of Financial Statements
Learn how to interpret financial statements using ratio analysis, trend evaluation, liquidity assessment, profitability measures, and solvency analysis. This chapter teaches how financial reports reveal an organization's strengths, weaknesses, and long-term sustainability. Gain skills essential for strategic decision-making and performance evaluation.
1 Videos Available
Chapter 17 : Non-Financial Performance Indicators
This chapter introduces KPIs beyond financial metrics, such as customer satisfaction, productivity, quality performance, employee engagement, and environmental measures. Understand why modern organizations rely on non-financial indicators to achieve balanced performance and long-term success.
1 Videos Available
Chapter 18 : Divisional Performance Evaluation
Explore how performance is measured in decentralized organizations. This chapter explains ROI, RI, EVA, and performance benchmarking. Learn how businesses evaluate divisions fairly, encourage accountability, and improve goal alignment while addressing issues like transfer pricing and controllable vs. uncontrollable factors.
1 Videos Available
Chapter 19 : Transfer Pricing
Learn the methods used to set transfer prices between divisions, including market-based, cost-based, and negotiated pricing. This chapter explains how transfer pricing affects divisional autonomy, profitability, taxation, and global operations. Understand how businesses design fair and strategic pricing systems.
1 Videos Available
Chapter 20 : Section C: Robber Co
Analyze Robber Co using management accounting tools such as variance analysis, performance ratios, budgeting, and decision-making models. This chapter requires you to apply theoretical concepts to solve real-style problems, evaluate financial results, and interpret performance issues within the company.
1 Videos Available
Chapter 21 : Section C: Bellahouston Co
Work through a practical case involving Bellahouston Co, focusing on cost behaviour, pricing decisions, budgeting issues, and efficiency analysis. This chapter strengthens your ability to interpret data, examine operational challenges, and recommend performance improvements based on management accounting evidence.
1 Videos Available
Chapter 22 : Section C: Cosmetic Co
This chapter covers a full scenario involving a cosmetics manufacturer. Learn how to analyze product costs, pricing decisions, profitability, demand changes, and resource constraints. Apply CVP analysis, variance evaluation, and strategic recommendations to improve business performance.
1 Videos Available
Chapter 23 : Section C: Shifter’s Haulage
Study a transport company case analyzing operating costs, service-based performance, fuel efficiency, and resource optimization. This chapter teaches how performance management is applied in logistics, considering both financial and non-financial indicators.
1 Videos Available
Chapter 24 : Section C: The Alka Hotel
Analyze a hospitality-sector scenario involving occupancy rates, service quality, cost control, and profitability. Learn how seasonal demand, operating structure, and customer KPIs influence financial performance in hotel operations.
1 Videos Available
Chapter 25 : Section C: Belton Park Resort
This chapter focuses on performance evaluation for a resort business. You will analyze revenues, cost structures, divisional performance, and strategic decisions affecting long-term profitability. The case strengthens real-world application of management accounting tools.
1 Videos Available
Chapter 26 : Section C: Medical Temp Co
This chapter focuses on performance evaluation for a resort business. You will analyze revenues, cost structures, divisional performance, and strategic decisions affecting long-term profitability. The case strengthens real-world application of management accounting tools.
1 Videos Available
Chapter 27 : Section C: Clear Co
Study a manufacturing-based case involving production costs, resource allocation, variance interpretation, and contribution analysis. Learn how management accounting guides strategic decisions in operational environments.
1 Videos Available
Chapter 28 : Section C: Hammer
This chapter applies limiting factor analysis, CVP decisions, variance analysis, and product profitability evaluation using Hammer’s business data. Develop your ability to interpret results and recommend actionable strategies.
1 Videos Available
Chapter 29 : Section C: Man Co
Analyze operational and financial data for Man Co, applying budgeting techniques, variance interpretation, and performance indicators. This chapter strengthens exam-style decision-making skills.
Learn how to evaluate performance using behavioural and non-financial indicators. This chapter highlights employee performance metrics, appraisal techniques, and how managerial behaviours affect overall organizational success.
1 Videos Available
Chapter 31 : Section C: Portable Garage Company
Study a case involving pricing decisions, contribution analysis, resource planning, and divisional evaluation. This chapter reinforces your skills in cost management and strategic performance decisions.
1 Videos Available
Chapter 32 : Mock Paper – Section A
Practice objective-type performance management questions designed to reinforce concepts such as costing, budgeting, variances, CVP, pricing, and financial indicators. This chapter helps you test your understanding and prepare thoroughly for exam-style scenarios.
1 Videos Available
Chapter 33 : Mock Paper – Section B
Work through detailed application-style questions involving calculations, analysis, and interpretation. This chapter strengthens your ability to handle medium-complexity exam problems and apply management accounting techniques appropriately.
1 Videos Available
Chapter 34 : Mock Paper – Section C
Solve advanced case-study style questions similar to real examinations. This chapter helps you integrate multiple topics—costing, variances, performance evaluation, KPIs, transfer pricing, and decision-making—into full scenario analysis, strengthening exam confidence and practical understanding.
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34 Section
E-Books in pdf
Mock Test for Practice
Final Certification Test
Certification from NIFM
