Led by Sir Haris Hanif, an ACCA Affiliate with over 12 years of teaching experience, the ACCA Performance Management (PM) course at Escribir Academy is designed to help students develop the skills required to analyse, evaluate, and improve organisational performance. Formerly known as F5, Performance Management is an Applied Skills paper that plays a pivotal role in shaping strategic thinkers and confident decision-makers in today’s data-driven business world.
What Is ACCA Performance Management (PM)?
ACCA Performance Management (PM) focuses on the practical application of management accounting techniques to both quantitative and qualitative information. The paper equips students to support business planning, decision-making, performance evaluation, and control.
Students learn how organisations manage performance using tools such as:
• Budgeting and forecasting
• Variance analysis
• Cost and management accounting techniques
• Transfer pricing
• Performance measurement systems
Rather than testing theory alone, PM develops the ability to interpret numbers, evaluate performance, and recommend actionable business solutions.
Why Performance Management Is Important
Performance Management bridges the gap between financial data and strategic business decisions. It emphasizes the use of both financial and non-financial performance measures, ensuring that students understand how organisations operate in real-world scenarios.
Key benefits of studying PM include:
• Developing strong analytical and decision-making skills
• Understanding how to measure and control business performance
• Applying management accounting tools to practical business problems
• Gaining insight into modern information systems and technology-driven reporting
• Preparing for senior finance and management roles
About the PM Course at Escribir Academy
At Escribir Academy, the PM course is delivered with a strong exam-focused and concept-driven approach under the mentorship of Sir Haris Hanif.
Why Learn PM with Sir Haris Hanif?
• ACCA Affiliate with 12+ years of teaching experience
• Specialist in ACCA papers MA, PM, AA, and AAA
• Lectures delivered in English and Urdu/Hindi for better understanding
• Classes available on-campus, live online, and recorded
• Proven track record of students achieving national and global ACCA distinctions
• Recognized by ACCA Pakistan, Singapore, and the UK
• Conducted multiple “Practice to Pass” and InPlus sessions to support exam success
His teaching style focuses on clarity, real-world application, and exam technique—helping students overcome the fear often associated with PM.
ACCA Performance Management (PM) Exam Structure
The PM exam is 3 hours and 15 minutes long, and all questions are compulsory. The passing mark is 50%, consistent with other Applied Skills papers.
Exam Format:
Section A
• 15 objective test questions
• Covers the entire PM syllabus
Section B
• Three questions based on a common scenario
• Combines calculations with narrative explanations
Section C
• Two questions worth 20 marks each
• Focuses on key syllabus areas (C, D, and E)
• Manually marked and requires strong analytical writing
The exam tests both technical calculation skills and the ability to explain implications clearly and logically.
How to Prepare for the PM Exam
Many students perceive PM (F5) as one of the more challenging Applied Skills papers, with recent pass rates hovering around 40%. However, with the right guidance and consistent practice, success is absolutely achievable.
Key Preparation Tips:
• Build a strong foundation in management accounting calculations
• Always link calculations to the relevant management tool or concept
• Focus on both financial and non-financial performance measures
• Practice explaining the business implications of your answers
• Stay updated with the evolving nature of PM, including information systems and technology
• Revise regularly—PM requires continuous reinforcement, not last-minute study
Importance of ACCA Technical Articles
Exploring ACCA technical and examiner articles is essential for PM exam preparation. These articles:
• Provide real-world context to PM concepts
• Clarify examiner expectations
• Strengthen application and evaluation skills
While article publication dates do not predict exam questions, ACCA assumes familiarity with past articles. Reviewing articles from the last few years ensures a deeper understanding and better exam readiness.
