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ACCA《PM业绩管理》考试大纲变化，2023年9月起变动情况一览！在报考某项证书之前，同学们都需要了解一下证书的考纲变化情况，ACCA也不例外，学姐就整理了这部分的资料，赶快来看看吧！同时点击这里也可以领取高顿整理的全新ACCA考纲解析【免费下载】戳我领取2023年ACCA全新考纲解析和全科备考资料> > >
一、ACCA《PM业绩管理》考试大纲变化
2023年9月–2024年6月ACCA《PM业绩管理》考试大纲将发生2%的变动，具体变动信息如下，同学们可以以此作为参考：
| Section and subject area | Syllabus content |
| A：Information,technologies and systems for organisational performance | A：Heading changed to Management information systems and data analytics |
| A1：Managing information | A1：Heading changed to Management information systems |
| A1d/e moved to A2b/c | |
| New A1d/e(were A3a/b) | |
| A2：Sources of information | A2：Heading changed to Uses and control of information |
| A2a/c/d removed,and subsequent learning outcomes renumbered | |
| A1a(was A1b)small rewording | |
| A1d new learning outcome covering data visualisation A3 | |
| A3：Information systems and data analytics | A3：Heading changed to Big data and data analytics |
| A3a/b moved to A1d/e and subsequent learning outcomes renumbered | |
| B5：Environmental accounting | B5：Heading changed to Accounting for environmental and sustainability factors |
| B5c/d new learning outcomes covering sustainability | |
| D1：Budgetary systems and types of budget | D1：D1k new learning outcome covering ethical and sustainability factors in budgeting |
| D2：Quantitative techniques | D2：Heading changed to Analytical techniques in budgeting and forecasting |
| E1：Performance analysis in private sector organisations | E1：Heading changed to Performance analysis in private sector,public sector and not-for-profit organisations |
| E1a small wording change for consistency across exams.There are no changes to the examinable performance measures. | |
| E1b small wording change | |
| E1e new learning outcome covering the issues faced when considering sustainability | |
| E1e/f renumbered to E1f/g | |
| E1h(was E4a) | |
| E1i new learning outcome covering considerations of sustainability | |
| E3：Performance analysis in not-for-profit organisations and the public sector | E3：Heading changed to Specific performance analysis issues in notfor-profit organisations and the public sector |
| E2d expanded to specifically include 3Es | |
| E3e/f/g/h combined with E1b/f/c/d | |
| E4：External considerations and the impact on performance | E4：This section has been removed as all topics are covered within other learning outcomes |
二、ACCA《PM业绩管理》介绍
PM《业绩管理》是APM《高级业绩管理》的直接基础，一部分内容是对MA《管理会计》的进一步延伸。一般在考试周的周三进行考试，考试内容包含了专业成本和管理会计，决策技巧，预算，标准成本法和差异分析，业绩衡量和控制。考试时间为3小时。
要求考生能够掌握：辨识和讨论为组织管理和衡量绩效所需的信息、系统和技术发展；说明并应用成本核算技术；选择并合理应用决策技术，以促进业务决策，高效有效地利用稀缺商业资源，了解商业固有的风险和不确定性，并控制这些风险；识别和应用适当的预算编制技术和方法来规划和控制，并使用标准成本制度来衡量和控制绩效，并确定补救措施；从财务和非财务角度评估组织的绩效，识别控制分部门业务的问题以及考虑外部因素的重要性。
