ACCA
Performance Management (PM)
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Exams from September 2020
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,iin n Introducti on ACCA n PM n Question n B ank
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Nonpartnofnthisnpublicationnmaynbe nreproduced,nstoredninnanretrievalnsystem
n or n transmitted,n inn anyn formn or n byn anyn means,n electronic,n mechanical,n phot
ocopying,nrecordingnor notherwise,nwithoutnthe nprior nwrittennpermissionnofnF
irstnIntuitionnLtd.
Anynunauthorised nreproduction nor ndistributionninnanynformnisnstrictlynprohibi
tednasnbreachnofncopyrightnandnmaynbe npunishable nbynlaw.
We nare ngratefulntonthe nAssociationnofnCharterednCertifiednAccountantsnandnt
he nCharterednInstitute nofnManagementnAccountantsnfor npermissionntonrepr
oduce npastnexaminationnquestionsnandnmodelnanswers.
Additionalncommentsnandnguidance nhave nbeennpreparednbynFirstnIntuitionnLt
d.
©nFirstnIntuitionnLtd,n2020
n MAYn2020 nRELEASE
,ACCA n PM n Ques tion n B ank Introducti on n iii
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Contents
Page
TuitionnQuestions 1
TuitionnAnswers 71
RevisionnQuestions 153
RevisionnAnswers 243
Formulaensheet 365
, ivn n Introducti on ACCA n PM n Question n B ank
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Q ue s t i on B a nk – P er f or m a n c e M a na g e m e n t
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This nQuestionnBanknhas nbeennwrittenntonhelpnyounpass nthenPerformance nManagement npaper.
Question npracticenisnkeyntonsuccess
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arencloselynmodellednonnthentypes nofnquestionnyouncannexpectntonseeninnthenrealnexamnandncovernthenent
irensyllabus. nThis nis nimportant nas nthenpaperncontains n100%ncompulsorynquestions ntontestnyournknowledg
enacross nthenentirensyllabus.
Innthenfirstnsectionntherenarenbanks nofnquestions nbasednaroundneachnareanofnthensyllabus nreflecting nth
enchaptersninnthenCoursenNotes. nWenadvisenthatnyounattemptneachnsetnofnquestions natnleastnoncenas ny
ounstudynthenrelevantnchapternsonthencontentnis nfreshninnyournmindnbeforenyounmovenontonthennextnt
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Innpartn2ntherenis nanfurthernbanknofnquestions nwithnmorenexamnstandardnquestions nfornyountontrynas nyoun
movenintonthenrevisionnphasenofnyournstudies. n Younshouldnworknthroughnallnofnthesenonnyournrevisionnco
ursenatnleastnoncen–nquestionnpracticenis nvitalntonpassing nthis nexam.