Paper F5 Performance Management

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Exam date
13 Dec

Examiner: Ann Irons



June 2010 F5 exam results

Read comments, take a look at OpenTuition F5 passrates on our forums


Free ACCA  notes Paper F5 December 2010

Download PDF file: ACCA F5 Course notes (4448)

View on line Paper F5 course notes >>
Please note that these course notes are not meant to replace study texts.
To fully benefit, access our free lectures below.
This material is free from this site for personal use only. Selling or profiting in any way from these notes without our licence is prohibited. If you would like to use our course notes in your college, please check our OpenLicence for details


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Watch our free video lectures for Paper F5

To fully benefit from these studio quality lectures, recorded specially for opentuition.com do not forget to download our course notes

To access  F5 lectures click here >>



Paper F5 Articles:

(Specially for OpenTuition a free chapter from new book being published by Geoff Cordwell – the former examiner for Paper F5 who has set the June 2010 exam)

Understanding Performance Management – Geoff Cordwell

F5 Activity Based Costing
F5 Target costing and life cycle costing
F5 Throughput accounting and back-flush costing
F5 Transfer pricing

ACCA F5 Revision notes and lectures

June 2010 Revision notes are now available, To fully benefit we have also published revision lectures to help you with some answers from these notes >>



Exam Tips for Paper F5 (June 2010 Exams)

Question 1
Activity Based Costing

Question 2
Linear Programming or Decision Theory

Question 3
Budgeting written + preparation of flexed budget

Question 4
Mix & Yield variances

Question 5
Divisional performance measurement + 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.


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


Live Lectures specially for June 2009 exams

To fully benefit from these podcasts please download our free course notes


Audio Lectures for Paper F5

Listen on line to F5 audio lectures


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 FT Prentice-Hall.

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.