SC E-LEARNING • ACCA PM

PM — Performance Management

Applied Skills • Free revision material, sample MCQs and mini mock.

What to Focus On

decision-making, budgeting, costing, performance measurement and control.

2026/27 preparationFree MCQsMini mockTest-session support

5 Free PM MCQs

Attempt each question before opening the answer.

1. Relevant costs for a decision are normally:

A. Future incremental cash flowsB. Past sunk costsC. Allocated fixed costs alwaysD. Book values only

Show answer

Future incremental cash flows — Relevant costs are future cash flows that change because of the decision.

2. A limiting factor decision should generally prioritise products by:

A. Contribution per unit of scarce resourceB. Revenue per unitC. Profit percentage onlyD. Fixed cost per unit

Show answer

Contribution per unit of scarce resource — Scarce resources should be allocated to highest contribution per limiting factor.

3. A favourable sales volume variance usually means:

A. Actual volume exceeds budgeted volume, all else equalB. Price is lower than standardC. Actual cost exceeds standardD. Fixed cost falls

Show answer

Actual volume exceeds budgeted volume, all else equal — Higher-than-budget volume tends to produce favourable volume variance.

4. Which is a non-financial performance measure?

A. Customer complaintsB. Gross marginC. ROCED. Contribution

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Customer complaints — Customer complaints measure service quality, not money.

5. Throughput accounting focuses on maximising:

A. Throughput contribution per bottleneck resourceB. Absorption rateC. Inventory holdingD. Budget slack

Show answer

Throughput contribution per bottleneck resource — Throughput accounting emphasises the constrained resource.

Free 5-Question Mini Mock

Try these without opening the answers first. Use them as a quick revision check.

1. Throughput accounting focuses on maximising:

Check answer

Throughput contribution per bottleneck resource — Throughput accounting emphasises the constrained resource.

2. Which is a non-financial performance measure?

Check answer

Customer complaints — Customer complaints measure service quality, not money.

3. A favourable sales volume variance usually means:

Check answer

Actual volume exceeds budgeted volume, all else equal — Higher-than-budget volume tends to produce favourable volume variance.

4. A limiting factor decision should generally prioritise products by:

Check answer

Contribution per unit of scarce resource — Scarce resources should be allocated to highest contribution per limiting factor.

5. Relevant costs for a decision are normally:

Check answer

Future incremental cash flows — Relevant costs are future cash flows that change because of the decision.

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