Understanding Performance Management – Geoff Cordwell

Specially for OpenTuition a free chapter from new book “Understanding Performance Management” being published on-line by Geoff Cordwell – the former examiner for Paper F5

To download please login (registration is free)

Alternatively, view Chapter 1 online below:


  1. Profile photo of Seah says

    @bdgirl you are wrong, F5 has a very significant change, the addition of environmental management accounting and CVP analysis are the major one, the deletion of backflush accounting is also the major one, then furthermore, relevant costing is specifically included, now we are required to derive life cycle costs, we are also require to use economics profit maximisation model: MC = MR to find out optimum quantity and optimum selling price, new formula MR = a – 2bQ is added, then we are required to draw decision tree which was in P5 and not in F5 before, we are required to calculate the value of perfect information which is the expected value with information less expected value without information, sales mix and quantity variances are now part of the syllabus. Don’t look down on CVP analysis because CVP analysis for multi-product is totally new to everyone and it is a bit complicated.
    In conclusion, the syllabus of F5 has gone much larger than before and it is now more in line with the performance management requirement and same standard as CIMA P1, if the syllabus still remain the same, then it is not competitive.

    • avatar says

      @bdgirl : F5 has the smallest change. The syllabus deletes some ms some issues and add some issues. But the over all implication of change in syllabus on F5 study material is very much as it was earlier; ie, very little change. please the deails of all paper change is available in a single page in accca website. Best of Luck.

  2. avatar says

    hello sir, i will be attempting F5 in dec 2010 and I want to get started now. Has the syllabus change from june 2010 since? The reason I am asking is that I realised the notes are based for June 2010. Can you please assist me?

  3. avatar says

    the link does not open for me nor does clicking on it from the main page – says file cannot be found. has this been moved? can you please check this out so i can access performance measurement chapter – thank u

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