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
Thank you for all this efforts . . .
I have already recommended the site to all my friends
Thanks for such a great opportunity to learn on-line. Many questions that I have already passed through became more clear after listening to the lecture. Thanks to the tuitor. Great lectures!!!!!!!
Thank you so much for this wonderful site.
Great work lads, much appreciated. Is it
possible to see your faces. Huh, many thanks
great work..i learnt things in half an hour from ur lectures which normally took me days to get in my head..thnx
where is the lecture of decision making like short term decision and make or buy decision
echojam: the site is work in progress, we do not claim to cover everything
the more users we get the more incentive to put more stuff on line.. so instead of complaining, spread the word! 🙂
your lectures are good, however some of them are incomplete like on Planning varainces example 1
can we please ve all the lectures so we can watch and understand.to be very honest with you i really appreciate the good work that the team is doing God bless u all
thank you! 🙂
the best way to show your appreciation.. spread the word!
Realy pleasent to use this site …………
its fantastic and thanX to the whole team for providing such a brillient site.??????????????
ThanXXXXXX
great thanks to the opentuition team,these lectures are helping me alot.
Got to learn abount this very good work last week.I feel so bad that i have missed a lot
i love this site…
Im so thankful to the team. it is helping me a lot. keep up the great work
I am following the videos chapter 12. They’re really outstanding. It’s really easy to understand and apply to solve exam questions.
Gamonds
last year sound quality for F5 video lectures was horrible but this time it is excellent, i dont what has been done. any thank you so much for providing such a excelent service for those who cannt afford to study externally! thank you so much
Your online lectures are brilliant,please can we also have the revision lectures,i remember seing them before the upgrade.
I would really appreciate if we can have the revision luctures.
Thank you once again for all the good work.
They are on line now!
Sorry but you should not expect everything you want to be on line!
We have limited resources and we release lectures when they are available
Even this effort “for free” is more than appreciable …This would be my second attempt of this paper, I am doing revision now through all your resources…Thank you.