ACCA F5 lectures are based on our free OpenTuition F5 notes
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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
Pls where is chapter 9
sir ,
only one new chapter has been added (CH.8) CPV. or any other new add too.
ot is doing well
i solute u (ot)
where is chapter 3 life cycle costing
nowhere? where is something that does not exist? 🙂
where is chapter 9?
@ admin can i use bpp text book of 2011 for june exams is it valid or there are any changes made for june exmas in course???
hey admin… i wanted to thank u for the good notes… can u plz post more of those lecture in which a man is in a class room?? they r more helpful…
where is chapter 3 lecture?
if not on line – then it means, it does not exist.. you can read the notes 🙂
chapter 3 lecture????
the lectures are very clear and has made f5 simple to undertand, I was wondering why there is no lecture on chaper 9.
thank you admin for your efforts,
i think chapter 2 replaced with chapter 8, is that mean OT will update the paper F5 in the website or we should do that by ourself also please tell us if chapter 3 has deleted from F5 sallybus
@hanyman, sorry, chapter 8 and 2 are OK now,
Chapter 3 Life cycle costing is in the course notes, for now, there is no lecture for it.
i can not find the lecture video for pvc analysis can someone please help me
@addofoh, The lecture is now on line! 🙂
is there any lecture on chapter 8 CVP?
hi admin is there a lecture on CVP analysis
how can i get the slides of F5
hey admin, i need help I have taken the f5 exam 3 times and failed and not sure what to do at this present moment. I struggle I believe on interpreting the question. I have been using a provider where I live but they have not helped more reading the text than practicing alot of questions. I have been thinking of using a provider in UK through online but the cost is high and notice open tuition don’t have all lectures on all topics in the text. Look forward to your reply.
what exactly do you want me to reply?
admin is not the source of all the knowledge 🙂 you should really post your question to all community and the tutors,
if you have problems in interpreting the questions — it’s good you singled out your problem, just concentrate on fixing it.
get through as many past questions as possible,
@admin, tks will do.
@styndale, hey admin, where arethere any notes on short term decision making. chapter 9
hey admin, the topic on risk and uncertainty only goes halfway then stop! it there something wrong with the video or with my pc?
Very well taught.Thanks a lot!!! We really appreciate your efforts taken.
I am quite glad that ACCA is really doing a great job for these open tuition notes & other reading materials, we greatly credit you for that.
It is not ACCA 🙂 they do not pay for it,
ACCA does not even make us their Official Provider – because we are not going to pay for it!
@mmubiru, ACCA doing the job????? in your dreams mate………….. Didn’t you participate in the latest survey where they were asking if we are willing to pay some money (which I found quite high) for the services we already get from OT…….. hahahahaha
Long live OT