F5 Revision

ACCA F5 Revision course notes

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To fully benefit, watch these Revision Lectures below:

Revision Video Lectures for Paper F5

Activity Based Costing

Forecasting

Theoretical Pricing

Relevant costing (live lecture)

Relevant Costing (alternative lecture)

Traditional Absorption v Activity Based costing

Throughput Accounting

Theoretical (Optimal) Pricing

Comments

  1. avatar says

    Thanks opentuition, for providing this helpful note. i have one question relating to linear programing chapter 6,after you find variables how con you choose the variables in to x-axis and y-axis

  2. avatar says

    I came down to the following for the expected values exercise (can anyone share their opinion?) I dunno if it is correct…
    contract demand prob sales contribution excess material profit expected value
    10 10 30% 10 10 0 100 30
    10 20 50% 10 10 0 100 50
    10 30 20% 10 10 0 100 20 100
    20 10 30% 10 10 10 90 27
    20 20 50% 20 10 0 200 100
    20 30 20% 20 10 0 200 40 167
    30 10 30% 10 10 20 80 24
    30 20 50% 20 10 10 190 95
    30 30 20% 30 10 0 300 maxi max rule 60 179 choose this

    scenario sale 10 20 30
    contract max min worst scenarios for all the contract
    better among the worse contract 10 -> Profit 100

    10 100 100 100

    20 90 200 200

    30 80 190 300

    regret 10 20 30 max regret

    10 0 0 0 0 min max regret -> contract for 10

    20 110 0 0 110

    30 220 110 0 330

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