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ACCA PM Tips: Proven Exam Hacks to Maximise Your Score

Justyna Wachulka-Chan

  • March 3, 2025
  • 6 minutes read
ACCA PM Tips

Table of Contents

Introduction: How to Tackle the ACCA PM Exam with Confidence

The ACCA Performance Management (PM) exam is one of the most challenging papers in the Applied Skills level. Unlike Financial Accounting or Management Accounting, PM requires you to interpret data, make strategic decisions, and apply financial concepts to real-world scenarios. Many students struggle because the exam:

  • Covers a wide syllabus (costing, decision-making, performance evaluation, pricing strategies, etc.)
  • Tests practical application rather than just memorisation
  • Has three sections with different question formats, making time management difficult

But don’t worry! In this guide, we’ll break down proven ACCA PM tips to help you:

  • Follow the best order to tackle sections A, B, and C
  • Avoid common mistakes that cost valuable marks
  • Master charts, theoretical questions, and numerical problem-solving
  • Stay calm under pressure with a simple stress-busting exercise
  • Use time wisely to ensure you finish the exam
Watch the video below, where our expert tutor Liliya shares her top ACCA PM tips.

Then, read on for a detailed breakdown of each section.

Understanding the ACCA PM Exam Structure

Step 1: Start with Section A (Multiple-Choice Questions)

  • Why? These are straightforward but require precision. Since there are no partial marks, every correct answer is a full 2 marks, and every wrong answer is 0 marks.
  • Tip: If you’re unsure, flag the question and move on. Don’t waste time—come back later.

Step 2: Move to Section B (Scenario-Based Questions)

  • Why? Scenario-based questions allow more flexibility, as you can refer to the scenario multiple times while answering.
  • Tip: Skim through the scenario before answering any questions—some will be directly related, while others test broader knowledge.

Step 3: Finish with Section C (Constructed Response Questions)

  • Why? These require detailed explanations and calculations. You may still get marks for correct methodology, even if you make a numerical mistake.
  • Tip: Break your answer into logical steps:
  • Identify the key requirement of the question
  • Show your calculations step by step
  • Explain your findings concisely
ACCA PM tips sections order

Mastering Section A:
Multiple-Choice & Chart-Based Questions

How to Approach Chart-Based Questions


Many students struggle with questions that require interpreting graphs (e.g., Cost-Volume-Profit Analysis, Break-even analysis).

 

Study key graphs, such as:

  • CVP (Cost-Volume-Profit) Analysis
  • Breakeven Analysis
  • Marginal Costing vs Absorption Costing

Write down key characteristics:

  • Which lines are parallel?
  • Which graphs show an intersection at zero profit?
  • How do fixed and variable costs behave?

 Practice quick visual recall

  • Try sketching common exam graphs from memory—this will help reinforce key concepts.

Mastering Section B: Scenario-Based MCQs

How to Read Scenarios Efficiently

Scenario-based questions require you to analyse a business situation before answering multiple-choice questions.

 Strategy for Faster Understanding:

  • Skim the scenario first—get a general idea before diving into details
  • Highlight key figures and terms (e.g., variable costs, contribution, breakeven points)
  • Identify what each question is really asking—sometimes, the question is more straightforward than it seems!

Example:

A question asks:

“What will happen if the company increases the selling price by 10%?”

Instead of searching through the entire scenario, look for key pricing formulas and apply your knowledge.

Mastering Section C:
Written Questions & Calculations

Key Mistake: Not Answering the Question Fully

Many students only calculate when the question also asks for an explanation.

FIX - Always check if the question says "Calculate and Comment"—if so, briefly explain what your numbers mean.

 Using the Scenario Effectively

Students often forget that the scenario is part of the answer.

  • Copy key points from the scenario and link them to theory
  • If the director says, "Reducing prices will increase revenue," discuss price elasticity and whether it supports or contradicts the claim

✅ Good Answer Structure:

  • Restate the key issue (from the scenario)
  • Apply the relevant ACCA PM concept
  • Provide a calculated answer if applicable
  • Conclude with an interpretation of the results

Here is an ACCA article on ACCA PM Tips for CR questions: here.

ACCA PM Tips time management

Time Management:
Avoid Running Out of Time

  • Ideal Time Split for ACCA PM Exam
  • Section A: 30 minutes (2 minutes per question)
  • Section B: 45 minutes (15 minutes per scenario)
  • Section C: 60 minutes (30 minutes per question)
  • Extra time for review: 5-10 minutes
  • Tip: If you’re spending more than 2 minutes on a single MCQ, move on and return later!

For more on exam time management, check ACCA Global’s official guide.

Common Mistakes & How to Avoid Them

🚨 Mistake #1: Ignoring the Scenario in Section C

  • Writing generic textbook answers without referring to the case study.
  • Fix: Always mention the company’s specific situation in your answer.

🚨 Mistake #2: Spending Too Much Time on a Single Question

  • Some students get stuck on one question and run out of time for others.
  • Fix: If you don’t know an answer within 60 seconds, move on!

🚨 Mistake #3: Not Reviewing Answers

  • Many students submit their exam without checking for mistakes.
  • Fix: Always leave at least 5 minutes to review calculations and written answers.

Stress Management:
Stay Focused Under Pressure

💆 Try the “Finger Breathing” Technique

  • Place your hand flat on the desk.
  • Use your other hand to trace each finger, inhaling up and exhaling down.
  • This activates both sides of your brain and keeps you calm.

✅ Why It Works:

  • It’s a quick mental reset
  • It’s discreet—you can do it under the desk

Ready to Pass ACCA PM?
Get Full Exam Support!

If you found these ACCA PM tips useful, imagine how much easier your exam prep would be with structured guidance from expert tutors.

🎯 Check out our ACCA PM Course, where Liliya and Pete will walk you through everything you need to pass.

🔗 Explore our ACCA PM Course here:

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Stratagy Process

📌 Key Takeaways:

  • Follow the A → B → C answering strategy
  • Master charts, formulas, and structured answers
  • Use stress-management techniques to stay focused

Good luck with your ACCA PM exam—you’ve got this! 🚀

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About the Author

Justyna Wachulka-Chan

Justyna is a seasoned professional with 8 years of dedicated experience in the computer-based accounting and finance certification coaching industry. She is committed to providing students with the knowledge and tools necessary to succeed on their exams.

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