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## Watch Free ACCA F5 Lectures

### Introduction to ACCA Paper F5 Performance Management [20m30s]

### Chapter 1 Activity based costing

#### Activity based costing Example 1 part 1 [38m30s]

#### Activity based costing Example 1 part 2 [20m28s]

#### Activity based costing Advantages of and problems with activity based costing [15m49s]

### Chapter 2 Target costing

#### Target costing part 1 [21m27s]

#### Target costing part 2 [17m59s]

#### Target costing [28m55s] (studio recorded lecture)

### Chapter 3 Life-cycle costing

#### NEW Lifecycle costing – explanation and importance [8m28s]

#### NEW Lifecycle costing – worked example on calculations [14m]

### Chapter 4

**Environmental Management Accounting: **

Note – there is no lecture for this topic. The reason is that the examiner has said that any question will only be a maximum of 8 marks (as one part of a question) and will only be writing (no calculations). The chapter in the Course Notes is all that is needed – if any part is not clear ask on the Ask the Tutor forum.

### Chapter 5 Throughput accounting

#### Throughput accounting [49m46s]

### Chapter 6 Limiting factors

#### Linear Programming (part 1) [44m45s]

#### Linear Programming part 2 – Spare Capacity & Shadow prices [30m18s]

### Chapter 7 Pricing

#### Pricing Part 1 [40m16s]

#### Pricing Part 2a [27m41s]

#### Pricing Part 2b [35m21s]

### Chapter 8 Cost Volume Profit Analysis

#### Cost Volume Profit Analysis Part 1 [36m34s]

#### Cost Volume Profit Analysis Part 2 [33m09s]

### Chapter 9 Short-term decision making

#### New! Shutdown problems [13m24s]

#### New! Relevant costing [34m57s]

#### New! Make or Buy decisions [12m15s]

### Chapter 10 Risk and Uncertainty

#### Risk and Uncertainty part a

#### Risk and Uncertainty part b (i)

#### NEW! Risk and Uncertainty part b (ii) – Perfect knowledge [13m30s]

#### Risk and Uncertainty part c – Decision Trees

### Chapter 11 Budgeting

#### Budgeting

### Chapter 12 Quantitative analysis in budgeting

#### NEW High-low cost estimation [14m]

#### NEW Learning Curves part 1 [20m]

#### NEW Learning Curves part 2 [26m]

### Chapter 13 Standard Costing and Basic Variance Analysis

#### Standard Costing and Basic Variance Analysis (part 1)

#### Standard Costing and Basic Variance Analysis (part 2)

#### Standard Costing and Basic Variance Analysis (part 3)

#### Standard Costing and Basic Variance Analysis (part 4)

#### Standard Costing and Basic Variance Analysis (part 5)

### Chapter 14 More variance analysis

#### Mix and Yield variances

#### Idle Time Variances

#### NEW Planning and operational variances – materials [18:50]

#### NEW Planning and operational variances – labour [25:27]

### Chapter 15 Financial Performance Measurement

#### Financial Performance Measurement Profitability – Part 1

#### Financial Performance Measurement Part 2

### Chapter 16 Non-financial performance measurement

#### Non-financial performance measurement

### Chapter 17 Divisional performance measurement

#### Divisional performance measurement

### Chapter 18 Transfer Pricing

#### Transfer Pricing

### Chapter 19 Performance in the not-for-profit sector

#### Performance in the not-for-profit sector