ACCA F5 lectures are based on our free OpenTuition F5 notes
Watch Free ACCA F5 Lectures
Introduction to ACCA Paper F5 Performance Management [20m30s]
Chapter 1
Activity Based Costing – Lecture 1 – Example 1a (11:41)
Activity Based Costing – Lecture 2 – Example 1b (21:39)
Activity Based Costing Lecture 3 Advantages of, and problems with (12:05)
Chapter 2
Target costing – Lecture 1 (14:01)
The use of the target cost – Lecture 2 (12:53)
Chapter 3
Life cycle costing – Lecture 1 (8:10)
Life cycle costing – Lecture 2 Example 1 (14:26)
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
Key Factor Analysis (16:25)
Throughput Accounting (20:10)
Chapter 6
Limiting Factors Linear Programming – Lecture 1 Example 1 (12:38)
Limiting Factors – Graphical Approach – Lecture 2 Example 1 (11:59)
Limiting Factors – Lecture 3 Example 1 (15:40)
Linear Programming – Lecture 4 – Spare capacity and Shadow prices (19:04)
Chapter 7
Pricing – Introduction, Cost plus pricing (18:36)
Optimal pricing – tabular approach (22:07)
Optimal pricing – equations (30:13)
Chapter 8
Cost Volume Profit Analysis – Breakeven (27:48)
Multi-product Cost Volume Profit analysis (31:28)
Chapter 9
Shutdown problems (11:27)
Relevant Costing (32:36)
Make or Buy decisions (11:17)
Chapter 10
Risk and Uncertainty – Maximin (23:02)
Risk and Uncertainty – Maximax (15:36)
Risk and Uncertainty – Minimax regret, Expected values (29:15)
Risk and Uncertainty – Perfect knowledge (8:58)
Risk and Uncertainty -Decision Trees Part 1 (25:09)
Risk and Uncertainty – Decision Trees Part 2 (16:33)
Chapter 11
Budgeting Example 1 (26:58)
Types of budget Example 2 (22:47)
Methods of budgeting (9:08)
Behavioural aspects of budgeting (12:18)
Chapter 12
Quantitative analysis in budgeting – High-low method (13:15)
Quantitative analysis in budgeting – Learning curves part a (34:43)
Quantitative analysis in budgeting – Learning curves part b (7:30)
Chapter 13
Basic Variance Analysis Example 1 (27:05)
Basic Variance Analysis Example 2 part a (22:29)
Basic Variance Analysis Example 2 part b (22:46)
Basic Variance Analysis – Marginal Costing (16:47)
Interpretation of variances (15:16)
Chapter 14
Planning and Operational variances part 1 (29:47)
Planning and Operational variances part 2 (17:35)
Mix and Yield variances (35:59)
Sales Mix Variance (21:13)
Advanced Idle Time variances (18:34)
Activity Based Costing Variances (11:58)
Chapter 15
Financial Performance Measurement (42:58)
Chapter 16
Non-financial performance measurement – Fitzgerald and Moon (22:11)
Kaplan and Norton’s Balanced Scorecard (9:27)
Chapter 17
Divisional performance measurement – Introduction (15:25)
Return on Investment (ROI) and Residual Income (RI) (24:40)
Return on Investment (ROI) vs Residual Income (RI) (5:32)
Chapter 18
ACCA F5 Transfer Pricing Example 1 (26:19)
ACCA F5 “Sensible” transfer pricing to achieve goal congruence (32:07)
ACCA F5 Transfer Pricing – Capacity limitations (9:45)
Chapter 19
Performance in the not-for-profit sector (24:53)
See next:
F5 Lectures based on real exam questions
Take F5 Mock Exam
devilnasar says
thanks for supporting
wrageh says
thank you so much for this site and it is usefull for the poor people
geet says
i luv diz site…realy realy helpful..thankyou so much 🙂
modeen says
Thank you so much for the good prediction.
dorae123 says
thanks for all the effort you have made in making this site available for students….I did and will continue to spread the word
olukemisola says
this site is simply amazing. thank you.
hajrahakim says
i can’t find lectures on chapter 8, does anyone know where i can find it plz?
admin says
Oliver: just watch the lecture on transfer pricing and do some past exams 🙂
oliver says
Hope I am not too late.Transfer Pricing is really complicated.I can go on reading about it and not end.How much are we expected to know about this for the paper on Monday? Thanks and it is brilliant to have free access to all papers.
mwesigwahenry says
This is it you have given it to us all of it thank you all the dedicated staff of open tuition me as a student i cant thank you more surely the best things in life are free………
acltang72 says
this tutor has very neat hand writing 🙂
shahhussain says
u guys are serving humanity and even Accounting profession itself, i would love to contribute in this cause with u in the future for sure,some way or the other…… thanks and GOD BLESS.
admin says
the best way to help out/contribute,
spread the word,
and post and help other students on the forums
thank you 😉
yeah2009bb says
How can we donate to the cause… open tuition is brilliant!
admin says
thanks yeah2009
just spread the word! 😉
alert other sites, or do anything that can promote the site
that’s enough 😉
l781row says
This site is amazing. These lectures have really re-enforced my knowledge of the key topics. In the past week I have worked my way through all of the F5 lectures and they are brilliant. So simple & easy to understand. A big thank you to all of the team for providing any invaluable free resource.
nusinasy says
thank you for the online lectures!!! esp non-financial PM
wajahat19 says
Its way too good! I am a guy who studies just a week before the exam and this site is helping me a lot in doing so. Keep up the good work.
stathis7 says
VERY GOOD JOB keep in going ! Chapter 8 lectures are missing though
aishaabdalla says
You are the role model to the future lecturers( that is we) to contribute educating generously to the coming generation. Open tuition has assisted in better understanding of the syllabus and helping those cant afford in achieving the best.
Open tuition has been the BEST to the ACCA students.
WE ARE PRAYING THIS CONTRIBUTION WILL GO ON IN FUTURE.
tashietash says
I <3 opentuition!!
saajid786 says
Thank you for your efforts