Exam date:
Friday 5 December 2008
Examiner: Shane Johnson
Paper P5
Advanced Performance Management
Paper P5 The Syllabus
Paper P5 Student Accountant Articles
Paper P5 Past exams - Questions and Answers
News
Course notes and revision notes for Paper P5 December 2008 are now available
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Tips for ACCA Paper P5 December 2008 exam
Question 1
Preparation of budget and actual profit statements (including
learning curves)
Non-financial performance measures
Question 2
Comments on financial performance (either 2 years of accounts or
comparison with similar companies)
Extra information required to be able to do a more detailed analysis
Importance/advantages of EBIDTA as a measure
Choice questions:
Question 3
Written question about deciding on performance measures
Question 4
Transfer pricing
Question 5
Written question on corporate failure
Paper P5 Course Notes (December 2008)
Please note that these course notes are not meant to replace study texts.
P5 Course notes in PDF format are available on our Paper P5 Forums
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- Contents - Aims and Objectives
- Chapter 1 - Introduction to Strategic Management Accounting
- Chapter 2 - Budgeting
- Chapter 3 - Learning Curves
- Chapter 4 - Changes in business structure and management accounting
- Chapter 5 - The effect of IT on modern management accounting
- Chapter 6 - Sources of Management Information
- Chapter 7 - Financial performance measurement
- Chapter 8 - Divisional performance measurement
- Chapter 9 - Non-financial performance measurement
- Chapter 10 - Performance in the not-for-profit sector
- Chapter 11 - Behavioural aspects of performance management
- Chapter 12 - Predicting and Preventing Corporate Failure
- Chapter 13 - Current Developments in Management Accounting
- Chapter 14 - Current trends in performance management
- Chapter 15 - Risk and Uncertainty
- Chapter 16 - Transfer Pricing
- Answers to Examples
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Video Lectures for Paper P5
In this series of our video podcasts, we will explore Learning Curves
(also applicable for Paper F5)
- Chapter 11 Learning curves - part 1
- Chapter 11 Learning curves - part 2
- Chapter 11 Learning curves - part 3
To fully benefit from these podcasts please download our course notes below
Examiners Recommended Reading
C Drury Management and Cost Accounting (6th Edition) International Thomson Business Press
J Hope, R Fraser Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap (1st Edition) Harvard Business School Press
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 in the UK.
