Exam date:
Monday 14 June 2010
Examiner: Ann Irons
Paper F5
Performance Management
The Syllabus
Exam formulae & maths tables
Past exam papers
Examiners' reports
Examiners' guidance
Technical articles
Paper F5 Forums >>
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Examiners Recommended Reading
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Video lectures for Paper F5
- Introduction to Paper F5
- Chapter 1 Activity based costing Example 1 part a
- Chapter 1 Activity based costing Example 1 part b
- Chapter 1 Activity based costing Advantages
- Chapter 2 Target costing Example 1
- Chapter 2 Target costing Example 2
- Chapter 4 Just-in-time
- Chapter 5 Throughput Accounting Example 1
- Chapter 5 Throughput Accounting Example 2
- Chapter 7 Pricing Introduction
- Chapter 7 Pricing Example 1
- Chapter 7 Pricing Example 2
- Chapter 9 Risk and Uncertainty - Introduction
- Chapter 9 Risk and Uncertainty - Example 1 part a
- Chapter 9 Risk and Uncertainty - Example 1 part b
- Chapter 9 Risk and Uncertainty - Example 1 part c
- Chapter 9 Risk and Uncertainty - Example 1 part d
- Chapter 9 Risk and Uncertainty - Expected values
- Chapter 10 Budgeting - Introduction
- Chapter 10 Budgeting - Example 1
- Chapter 10 Budgeting - Types of budgest - Example 2
- Chapter 10 Budgeting - Methods
- Chapter 11 Learning Curves Example 6
- Chapter 11 Learning Curves Example 7
- Chapter 11 Learning Curves Limitations of Learning Curve - Example 7
- Chapter 12 Standard Costing and Basic Variance Analysis Example 1
- Chapter 12 Standard Costing and Basic Variance Analysis Example 2 (a)
- Chapter 12 Standard Costing and Basic Variance Analysis Example 2 (b)
- Chapter 12 Standard Costing and Basic Variance Analysis Example 2 (c)
- Chapter 12 Standard Costing and Basic Variance Analysis Example 2 (d)
- Chapter 12 Standard Costing and Basic Variance Analysis Example 3
- Chapter 14 Financial Performance Measurement - Profitability - Example 1 (a)
- Chapter 14 Financial Performance Measurement - Liquidity - Example 1 (b)
- Chapter 14 Financial Performance Measurement - Investors Ratios - Example 1 (c)
- Chapter 15 Non-Financial Performance Measurement
Revision Lectures
- Chapter 13 More variance analysis - Example 1 - part a
- Chapter 13 More variance analysis - Example 1 - part b
- Chapter 13 More variance analysis - Example 1 - Planning Variance (part c)
- ### Special course notes (PDF) handout for video lecture below: ###
- Planning and operational variance
- Chapter 13 More variance analysis - Mix & Yield Introduction
- Chapter 13 More variance analysis - Mix & Yield Introduction Example 2
- Chapter 13 More variance analysis - Advanced Idle Time Variances
- Chapter 14 Financial Performance Measurement (part a)
- Chapter 14 Financial Performance Measurement (part b)
- Chapter 14 Financial Performance Measurement (part c)
- Chapter 15 Non-Financial Performance Measurement
- Chapter 16 Divisional Performance Measurement
To fully benefit from these podcasts please download our free course notes
Recorded Specially for OpenTuition
Lectures for Chapter 11 "Learning Curves" (also applicable for Paper P5)
Paper F5 revision notes
F5 Revision Video Lectures
Recorded especially for our revision notes, please watch video lectures below.
- Revision Question - Relevant costing December 2007 Question 4 Sniff
- Revision Question- Quantitaive Analysis (Revision kit Question 27)
- Revision June 09 - Activity Based Costing
- Revision June 09 - Forecasting
- Revision June 09 - Relevant Costing
- Revision June 09 - Theoretical Pricing
- TRADITIONAL ABSORPTION V ACTIVITY BASED COSTING
- THROUGHPUT ACCOUNTING
- Relevant Costing
- Theoretical (Optimal) Pricing
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For revision notes in PDF format, please visit our forums.
Paper F5 Course Notes
Download Free F5 PDF notes from Forums (Login/Register first)
Please note that these course notes are not meant to replace study texts.
- Chapter 1 - Activity based costing
- Chapter 2 - Target costing
- Chapter 3 - Life=cycle costing
- Chapter 4 - Just-in-time; Backflush costing
- Chapter 5 - Throughput accounting
- Chapter 6 - Limiting factors
- Chapter 7 - Pricing
- Chapter 8 - Short-term decision making
- Chapter 9 - Risk and Uncertainty
- Chapter 10 - Budgeting
- Chapter 11 - Quantitive Analysis in Budgeting
- Chapter 12 - Standard Costing and Basic Variance Analysis
- Chapter 13 - More Variance Analysis
- Chapter 14 - Financial Performance Measurement
- Chapter 15 - Non-Financial Performance Measurement
- Chapter 16 - Divisional Performance Measurement
- Chapter 17 - Transfer Pricing
- Chapter 18 - Performance in the not-for-profit sector
- Answers to Examples
The files are in Adobe Flash format. PDF versions of these notes are available on OpenTuition.com Forum
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Audio Lectures for Paper F5
To listen to our lectures on your MP3 Player, download them from our forums.
Registration is free>>
Listen on line:
- *** NEW *** Chapter 2 Target costing in service industries (NEW!)
- Chapter 3 Life-cycle costing
- Chapter 4 Just-in-Time
- *** NEW *** Chapter 5 Example 1 - Throughput accounting (NEW!)
- *** NEW *** Chapter 5 Example 2 - Throughput accounting (NEW!)
- Chapter 6 Example 1 - Linear Programming (Part 1)
- Chapter 6 Example 1 - Linear Programming (Part 2)
- *** NEW *** Chapter 8 Short-term decision making (Example 1) (NEW!)
- *** NEW *** Chapter 8 Short-term decision making (Example 2) (NEW!)
- Chapter 8 Short-term decision making (Example 3) (NEW!)
- *** NEW *** Chapter 12 Standard Costing and Basic Variance Analysis (Example 1)
- Chapter 16 - Divisional Performance Measurement (Part 1)
- Chapter 16 - Divisional Performance Measurement (Part 2 Example 1)
- Chapter 16 - Divisional Performance Measurement (Part 3 Example 3)
- Chapter 17 Transfer Pricing (Part 1)
- Chapter 17 Transfer Pricing (Part 2)
- Chapter 17 Transfer Pricing (Part 3)
- Chapter 18 Performance in the not-for-profit sector
Past F5 Exam Questions for Practice
All Past F5 Questions are good for Practice.
Here is a list of good for practice questions for Paper F5 from OLD paper 2.4 Syllabus
You can find all these exams on this ACCA page>>
December 2002 – Q3 – Woodeezer – variances
June 2003 – Q2 – Storrs – forecasting
December 2003 – Q2 – Acred – budgeting
December 2003 – Q4 – Carat – variances
June 2004 – Q3 – Admer – ABC
December 2004 – Q2 – Mermus – variances
December 2004 – Q4 – Spring – ABC
June 2005 – Q2 – BRK – budgeting
June 2005 – Q3 – BRK – variances
December 2005 – Q2 – performance measurement
December 2005 – Q3 – Linacre – ABC
December 2005 – Q5 – Thorne – cash budget
June 2006 – Q3 – Ash – variances
June 2006 – Q4 – Sine – budgets
December 2006 – Q4 – standard costing
December 2006 – Q5 – Leysel – budgets / variances
June 2007 – Q2 – budgets
June 2007 – Q3 – Woodside – performance measurement
Exam Tips for Paper F5 (December 2009 Exams)
Question 1
Activity Based Costing / target costing
Question 2
Linear programming
Question 3
Variance analysis - planning and operational
Question 4
Budget preparation including regression and time series and/or
learning curves.
Question 5
Performance measurement - divisionalised + transfer pricing
Please Note
Tips should not be relied on - they are only intelligent guesses.
Their only purpose is to give you suggestions for topics to concentrate on in your last few days of preparation. Do not exclude other topics from your overall preparation.
Examiners Recommended Reading
C. Drury, Management and Cost Accounting (6th edition), Thomson.
C.T. Horngren, A. Bhimani, S.M Datar and G. Foster, Management and Cost Accounting Professional Question Supplement, Third Edition, Professional exam questions from past ACCA, ICAI and CIMA Papers with selected answers
C. Emmanuel, D Otley, Accounting for Management Control (The Chapman & Hall Series in Accounting & Finance)
These books are recommended by the examiner . If you are having problems with a particular paper, or if you want to do extra reading out of interest, then you might them useful.
The most efficient way of obtaining them is from Amazon.
