在ACCA考试科目中，PM绩效管理是难度较高的一门考试，每年考试通过率仅有40%左右（如下图），也就是说大部分的PM考生都不能一次就备考。很多人会有词汇量不够，题目看不懂，各种专业词汇层出不穷背不完等问题。但我们要知道，不积跬步，无以至千里；不积小流，无以成江海。正保会计网校老师为大家总结了《PM业绩管理》种的一些常见问题给大家。

• What is the format of Performance Management exams?
• How many marks will be given for calculations and how many for discussion?
• How much content is expected for interpretation in CR questions?
• Will candidates be awarded marks for sound interpretation of incorrect figures?
• Is there an overall theme to the exam?
• There is a lot in the syllabus that does not seem to get examined. Is it better for candidates to only concentrate on certain topics?
• Is environmental management accounting likely to be tested in calculation form?
• In how much depth will CVP (cost volume profit) analysis be tested - will the graph for a multi-product decision be tested?
• Are we likely to have more than double decision points in questions on decision trees?
• Is the value of imperfect information examinable?
• Why has budgeting been examined in a public sector context when it isn't explicitly mentioned in the syllabus?
• Is it possible that a question could be wholly narrative?
• Are basic variances examinable?
• In exam, do I have to structure my answers in Section C in a specific way?
• Do I need to formulae in order to answer spreadsheet questions in Section C of exam?
• In exam, will I be expected to to a spreadsheet answer?

此外，正保会计网校还为大家solo好了全套的考纲、试题等学习资料，需要的同学们可以点击下方按钮免费领取；或加入Q群：606759591，与众多同学老师一起交流学习。

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