The aim of ACCA Performance management (PM) (F5) is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision- making, performance evaluation, and control.

The ACCA Performance management (PM) Syllabus includes:
A) Information, technologies, and systems for organizational performance
B) Specialist cost and management accounting techniques
C) Decision-making techniques
D) Budgeting and control
E) Performance measurement and control