ACCA F5 Performance Management

Free online ACCA study materials and support for ACCA F5 Paper


ACCA Paper F5 – Key to success

Nature of the ACCA F5 paper

ACCA F5 Paper – Performance Management – continues from Paper F2 and is concerned with managing the business so as to achieve better performance. Most of the topics were introduced in Paper F2, but are examined in more detail and to a greater depth.
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ACCA course notes

Free ACCA F5 notes June 2014

View on line Paper F5 course notes >>

To fully benefit from these notes please access our free lectures below.

Note: These course notes are not meant to replace study texts. To succeed in your exam, you need to get updated Revision kit from an ACCA approved publisher.

Copyright: Selling or profiting in any way from these notes without our permission is prohibited. If you would like to use our course notes in your college, please check our OpenLicence for details


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ACCA video lectures

Free ACCA F5 lectures

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

ACCA F5 Flashcards

Practice key terms and concepts using our new F5 flashcards!

Available in 3 sets. Over 90 questions:

F5 Flashcards: Set 1 | Set 2 | Set 3



ACCA articles

ACCA F5 Articles:

(Specially for OpenTuition a free chapter from a new book being published by Geoff Cordwell – the former examiner for Paper F5)

Understanding Performance Management – Geoff Cordwell

F5 Activity Based Costing

F5 Target costing and life cycle costing

F5 Throughput accounting and back-flush costing (Note: backflush accounting is no longer in the syllabus, but throughput accounting is in the syllabus)

F5 Transfer pricing

Paper F5 June 2012 Exam – analysis by OpenTuition

There has been a lot of criticism of ACCA June 2012 Paper F5 examination  on the OpenTuition forums. It would certainly be difficult to get very high marks, but this is the same with all ACCA exams – they are not meant to be easy! However, a well-prepared student who attempted the exam sensibly should have been able to get pass marks without too much difficulty. [Read more >>]


ACCA F5 Exam Tips December 2013

1 Target costing and Activity Based Costing

2 Linear programming

3 Variance analysis with Mix & Yield

4 Budgeting written question

5 Financial and non-financial performance of a division

Please Note
Tips 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 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.