ACCA
THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS
PERFORMANCE
MANAGEMENT (PM)
EXAM KIT - VALID FOR SEPTEMBER 2019,
DECEMBER 2019, MARCH 2020 AND JUNE 2020
EXAMINATION SITTINGS
,ACCA
Applied Skills
Performance Management (PM)
EXAM KIT
,PM : PE R F OR MAN CE MA NA GE ME N T
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library.
Published by:
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millar’s Lane
Wokingham
Berkshire
RG41 2QZ
ISBN: 978-1-78740-418-2
© Kaplan Financial Limited, 2019
Printed and bound in Great Britain.
The text in this material and any others made available by any Kaplan Group company does not amount to
advice on a particular matter and should not be taken as such. No reliance should be placed on the content
as the basis for any investment or other decision or in connection with any advice given to third parties.
Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other
Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims,
whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such
materials.
All rights reserved. No part of this examination may be reproduced or transmitted in any form or by any
means, electronic or mechanical, including photocopying, recording, or by any information storage and
retrieval system, without prior permission from Kaplan Publishing.
Acknowledgements
These materials are reviewed by the ACCA examining team. The objective of the review is to ensure that
the material properly covers the syllabus and study guide outcomes, used by the examining team in setting
the exams, in the appropriate breadth and depth. The review does not ensure that every eventuality,
combination or application of examinable topics is addressed by the ACCA Approved Content. Nor does the
review comprise a detailed technical check of the content as the Approved Content Provider has its own
quality assurance processes in place in this respect.
The past ACCA examination questions are the copyright of the Association of Chartered Certified
Accountants. The original answers to the questions from June 1994 onwards were produced by the
examiners themselves and have been adapted by Kaplan Publishing.
We are grateful to the Chartered Institute of Management Accountants and the Institute of Chartered
Accountants in England and Wales for permission to reproduce past examination questions. The answers
have been prepared by Kaplan Publishing.
P. 2 KA PL AN P U BLI SH IN G
, CONTENTS
Page
Index to questions and answers P.5
Analysis of past exams P.11
Exam Technique P.13
Exam specific information P.15
Kaplan’s recommended revision approach P.18
Kaplan’s detailed revision plan P.22
Formulae P.29
Section
1 Objective Test Questions – Section A 1
2 Objective Test Case Study Questions – Section B 85
3 Constructed Response Questions – Section C 129
4 Answers to Objective Test Questions – Section A 205
5 Answers to Objective Test Case Study Questions – Section B 257
6 Answers to Constructed Response Questions – Section C 285
7 Specimen Exam Questions 453
8 Answers to Specimen Exam Questions 471
KA PL AN P U BLI SH IN G P. 3
THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS
PERFORMANCE
MANAGEMENT (PM)
EXAM KIT - VALID FOR SEPTEMBER 2019,
DECEMBER 2019, MARCH 2020 AND JUNE 2020
EXAMINATION SITTINGS
,ACCA
Applied Skills
Performance Management (PM)
EXAM KIT
,PM : PE R F OR MAN CE MA NA GE ME N T
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library.
Published by:
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millar’s Lane
Wokingham
Berkshire
RG41 2QZ
ISBN: 978-1-78740-418-2
© Kaplan Financial Limited, 2019
Printed and bound in Great Britain.
The text in this material and any others made available by any Kaplan Group company does not amount to
advice on a particular matter and should not be taken as such. No reliance should be placed on the content
as the basis for any investment or other decision or in connection with any advice given to third parties.
Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other
Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims,
whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such
materials.
All rights reserved. No part of this examination may be reproduced or transmitted in any form or by any
means, electronic or mechanical, including photocopying, recording, or by any information storage and
retrieval system, without prior permission from Kaplan Publishing.
Acknowledgements
These materials are reviewed by the ACCA examining team. The objective of the review is to ensure that
the material properly covers the syllabus and study guide outcomes, used by the examining team in setting
the exams, in the appropriate breadth and depth. The review does not ensure that every eventuality,
combination or application of examinable topics is addressed by the ACCA Approved Content. Nor does the
review comprise a detailed technical check of the content as the Approved Content Provider has its own
quality assurance processes in place in this respect.
The past ACCA examination questions are the copyright of the Association of Chartered Certified
Accountants. The original answers to the questions from June 1994 onwards were produced by the
examiners themselves and have been adapted by Kaplan Publishing.
We are grateful to the Chartered Institute of Management Accountants and the Institute of Chartered
Accountants in England and Wales for permission to reproduce past examination questions. The answers
have been prepared by Kaplan Publishing.
P. 2 KA PL AN P U BLI SH IN G
, CONTENTS
Page
Index to questions and answers P.5
Analysis of past exams P.11
Exam Technique P.13
Exam specific information P.15
Kaplan’s recommended revision approach P.18
Kaplan’s detailed revision plan P.22
Formulae P.29
Section
1 Objective Test Questions – Section A 1
2 Objective Test Case Study Questions – Section B 85
3 Constructed Response Questions – Section C 129
4 Answers to Objective Test Questions – Section A 205
5 Answers to Objective Test Case Study Questions – Section B 257
6 Answers to Constructed Response Questions – Section C 285
7 Specimen Exam Questions 453
8 Answers to Specimen Exam Questions 471
KA PL AN P U BLI SH IN G P. 3
