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Accounting & Finance Accounting

Certificate for Module (ACCA Professional Examinations Preparatory Programme – Performance Management)
證書(單元 : 特許公認會計師公會專業考試備試課程—業績管理)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
Application Code

Study mode
Start Date
03 Sep 2024 (Tue)
Next intake(s)
Every March and September
3 months
Course Fee
Deadline on 20 Aug 2024 (Tue)
2867 8487
2861 0278
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Today and Upcoming Events

It is a CEF Reimbursable programme!

APPLICATION OPEN - September 2024 Intake - Please enroll ASAP!!! Online enrolment is welcome


We offer preparation programmes to prepare students for the ACCA Professional Examinations. This is a 33-hour and exam-oriented intensive programme.

The programme aims to prepare students for the ACCA Performance Management Examination. It provides students with knowledge and skills in using management accounting techniques to produce quantitative and qualitative information for planning, decision-making, performance evaluation, and control.


Programme Details

On completion of the programme, students should be able to

  1. identify and discuss the information, systems and developments in technology required for organisations to manage and measure performance;
  2. explain and apply cost and management accounting techniques;
  3. apply business decision-making techniques and promote efficient and effective use of scarce business resources;
  4. identify and apply appropriate budgeting techniques and use standard costing systems to measure and control business performance; and
  5. assess the performance of an organisation from both a financial and non-financial viewpoint.


(1)      Information, technologies and systems for organisational performance

•       Managing information

•       Sources of information

•       Information systems and data analytics


(2) Specialist cost and management accounting techniques

•       Activity-based costing

•       Target costing

•       Life-cycle costing

•       Throughput accounting

•       Environmental accounting


(3) Decision-making techniques   

•       Relevant cost analysis

•       Cost volume profit analysis (CVP)

•       Limiting factors

•       Pricing decisions

•       Make-or-buy and other short-term decisions

•       Dealing with risk and uncertainty in decision-making


(4) Budgeting and control

•       Budgetary systems and types of budget

•       Quantitative techniques

•       Standard costing

•       Material mix and yield variances

•       Sales mix and quantity variances

•       Planning and operational variances

•       Performance analysis


(5) Performance measurement and control

•       Sources of, and raising, business finance performance analysis in private sector organisations

•       Divisional performance and transfer pricing

•       Performance analysis in not-for-profit organisations and the public sector

•       External considerations and the impact on performance 



One 3-hour examination with scenario/case-based questions. Questions can cover any areas of the syllabus.

Attendance Requirement

At least 70%


Upon successful completion of the programme and achieve 70% of attendance, students will be awarded within the HKU system through HKU SPACE "Certificate for Module (ACCA Professional Examinations Preparatory Programme – Performance Management)".

Exam Kit Intensive exam material including past paper analysis, techniques, revision approach and technical update.
Course Notes Full coverage of exam syllabus, highlights of critical topics will be made by tutor.
Mock Paper and answer Take home assignment and mock exam will be included, feedback will be given in lectures.
Audio Recording Recording will be available if absent from classes with supporting document. 
Tutor Support Student can obtain full support from your tutor by email.
Study Room Available to students at various Learning Centres of HKU SPACE.
Study Text Special discount to students for BPP ACCA study text. 
Interest-free instalment payment Holders of the HKU SPACE MasterCard can enjoy a 10-month interest-free instalment period for enrolment over HK$2,000.
Application Code 2245-AC131A Apply Online Now
Apply Online Now

Class Details

Before enrolment students should first register with ACCA (Tel: 2524 4988, as a student member and check their eligibility to write the examination.

Special attention will be paid to past examination questions and examination techniques. Mock examinations will be set.

A detailed timetable will be emailed to students one week before class commences. If not, please email at

September 2024 Intake - Performance Management (Tentative Schedule)

Details of the next intake (March 2025) will be announced in due course. Please stay tuned and thank you for your support.


  • Venue:  Admiralty / Island East Campus

  • If you are applying to / have enrolled for more than one programme/course with HKU SPACE, please check to ensure that there are no scheduling conflicts before submitting your application.
  • HKU SPACE reserves all rights to make revisions or alternations to the course venue, schedule, content, tutor or other details if necessary.
  • 香港大學專業進修學院保留一切權利按需要更改課程的上課地點、時間、內容、導師或其他細節。


Course Fee
  • Course Fee : HK$3,300 (excluding textbook, however, lecture notes will be provided)

Entry Requirements

Applicants shall have:

I.   gained in the HKDSE Examination Level 2 or above in 5 subjects including English Language and Mathematics; or

II.  a) gained in the HKALE Grade E in 2 AL subjects; and

     b) gained in the HKCEE Grade C or above in 3 subjects including English Language and Mathematics

Applicants must check with ACCA that they meet ACCA requirements to take the ACCA Performance Management Examination.

Applicants with other qualifications will be considered on individual merit.

Applications will be accepted on a first-come, first-served basis. Online enrolment is preferred.


  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
Certificate for Module (ACCA Professional Examinations Preparatory Programme - Performance Management)
證書 (單元:特許公認會計師公會專業考試備試課程 - 業績管理)
COURSE CODE 33C157152 FEES $3,300 ENQUIRY 2867-8487
Continuing Education Fund Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.

Certificate for Module (ACCA Professional Examinations Preparatory Programme – Performance Management)

  • This course is recognised under the Qualifications Framework (QF Level [4])


Online Application Apply Now

Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and the applicant’s name.. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying  “Course Application” on the envelope.  HKU SPACE will not be responsible for any loss of payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (course enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, continuing students of award-bearing programmes, if their programmes offer online service, may also pay their course fees by Online WeChat Pay, Online Alipay and Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.


  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolement Centres and avoid making cheque payment under this circustance.
  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque or PPS (for online payment only) will normally be reimbursed by a cheque, and fees paid by credit card will normally be reimbursed to the payment cardholder's credit card account.
  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • Receipts will be issued for fees paid but HKU SPACE will not be repsonsible for any loss of receipt sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to "HKU SPACE" to any of our enrolment centres.