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June 2025 ACCA Exam Results

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ACCA F5 Lectures

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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)

Pricing strategies

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

 

Reader Interactions

Comments

  1. maham122 says

    April 26, 2012 at 10:35 am

    can u please tell me where is the lecture for decision tree?

    Log in to Reply
  2. jazibali says

    April 19, 2012 at 7:16 pm

    these are gooood quality lectures….
    these should be available for download too so that 1 can use them offline too…

    Log in to Reply
  3. ghulam30 says

    April 17, 2012 at 5:54 pm

    ot lectures are good but not comparable with lsbf video lectures.
    thanks

    Log in to Reply
    • admin says

      April 17, 2012 at 8:09 pm

      luckily for you, no one is forcing you to watch them 🙂

      Log in to Reply
    • lizabeth says

      April 19, 2012 at 5:37 am

      @ghulam30, do you realize you are not paying for this?

      Log in to Reply
    • notcher19 says

      April 23, 2012 at 12:29 pm

      @ghulam30, You’ve poor judgement. Are you sure you want to be an accountant?

      Log in to Reply
  4. sweetusudu says

    April 16, 2012 at 10:36 am

    plz put the lecture for chapter 9 and also for decision tree,as soon as possible,i m very much rely on th ot for my exams.plz plz

    Log in to Reply
  5. zaidoo says

    April 15, 2012 at 2:49 pm

    hello admin…can you put the lecture notes of chapter 9 that is short term decision making??thnxs advnce

    Log in to Reply
  6. faahimsaleem says

    April 15, 2012 at 3:24 am

    i am doing F5 and F7 in June 2012. I havent completed F2 though. Is it possible to do the above exams without completing since m planning to do the CBE after June exams may b in July or August…

    Log in to Reply
    • Plen says

      April 15, 2012 at 8:57 am

      @faahimsaleem, hey 🙂 dont worry if you havent completed F2(i havent either) but what i would suggest you to do is to view the follwing OpenTuition lectures on- Accounting for overheads, absorption costing, marginal costing, budgeting and variances.
      Currently there are study sessions held for F7 do join in, heres a link to it https://opentuition.com/groups/f7-financial-reporting/forum/topic/f7-int-study-sessions-for-june-2012/

      You’ll do fine
      Good Luck

      Log in to Reply
      • mansikhusi says

        May 5, 2012 at 11:33 pm

        @Plen, Hey I’m also doing F5 and have not done F2, really struggling on costing chapters though! – Any suggestions related to F5?!

      • Plen says

        May 8, 2012 at 8:13 am

        @mansikhusi, hey i would suggest you to watch the following F2 opentuition videos on – Chapter 4,7,8,9 just so u have an idea of whats going on. However, the costing chapters in F5 dont directly refer to the chapters i mentioned, its jus for you to be on a safe side and to have some knowledge about costing. You may find that ABC makes more sense once u have watched F2’s chapter 7 and 8 i hope it does. Target and lifecycle costing are separate chapters i dont think there are any connections with f2. Throughput costing- watch first the linear programming part 1 lecture which includes limiting factors in F5 and then learn throughput because the concept is kind of the same but throughput uses different terminology for example- bottleneck resource would mean limiting factor. If u understand the concept of limiting factors you will understand the concept of throughput. If you have any queries/questions do post on the f5 forums 🙂

      • mansikhusi says

        June 2, 2012 at 10:22 pm

        @Plen, Hey thank you so much for your help! – any suggestions in general for F5 June 2012 exam? – apart from going through all the lectures! only 8 days to go and have not done any sum by myself, everything i have done with this lectures, when I looked at questions. they are very different from this examples, any suggestion on how to attempt questions.
        your help is much appreciated!
        thanks.

  7. vugar1 says

    April 14, 2012 at 7:24 pm

    Dear Admin, Online Lecturers and Opentuition Staff,

    Thank you for this great job that you are doing free of charge! Good to realise there are still people who are ready to give without asking much in return.

    I will be taking F5 this June and would like to ask a question. I am wondering about the essay questions. Will my answer to one question be assessed overall (sections that I include in my answers to sub-questions) or we have to provide specific answers to each and every sub-question n particular.

    Thanks and Regards

    Log in to Reply
    • admin says

      April 15, 2012 at 9:55 am

      Watch all the lectures,
      The tutor does talk about how to answer written questions

      Log in to Reply
  8. josephmikhael says

    April 10, 2012 at 1:04 am

    Hi am doing acca , I have 2 question ,,, are these lectures cover the full syllabus ? And where is chapter 9 “short term decision ” ,,, thanks

    Log in to Reply
    • John Moffat says

      April 10, 2012 at 6:25 am

      @josephmikhael, The Course Notes cover the full syllabus.
      There are lectures on most of the chapters, but some of them you have to read yourself. (Short term decision making should really be revision of Paper F2 (or university if you were exempt))

      Log in to Reply
  9. 1bo7jxj says

    April 6, 2012 at 6:47 pm

    Though I am doing CIMA, I regularly visit OT. Wonderful job OT!!. You made life simple for many students like me.
    However I suggest you should also be solving tough questions in your video lectures. You only solve simple problems & that is it.
    Hope you will implement this suggestion…. Cheers!!

    Log in to Reply
  10. mansikhusi says

    April 6, 2012 at 6:08 pm

    Hi, can anyone tell me please if I go through this videos and practice questions, would it be enough for me to pass this paper? or there is more to it to revise?!

    Also can anyone send me test book please?

    Many thanks in advance!

    Log in to Reply
    • stranger101 says

      April 6, 2012 at 6:16 pm

      @mansikhusi, Hi fellow student, I my self is scheduled for June 2012 sitting for papers F4,F5 and F6. As for your question I believe you would have to completely go through the Kaplan exam kit and the bpp revision kit.

      Log in to Reply
      • mansikhusi says

        April 6, 2012 at 6:26 pm

        @stranger101, Hey thanks! – I have Kaplan exam kit of 2010 edition. Would that be ok to revise form? or there is any changes to the syllabus? Sorry for many question, I have only started revising from today and feel bit lost!

      • stranger101 says

        April 6, 2012 at 7:03 pm

        @mansikhusi, Ummmm As far as I know the syllabus is the same. but Do remember that the 2012 kit contains some new recent asked questions in the paper. I would suggest borrow the latest kit had have the added questions photocopied.

      • kriselda says

        April 24, 2012 at 8:59 pm

        @stranger101, Are you really giving 3 Exams in June? Why was i told that the maximum number of exams per season is 2. I’ve heard many ACCA students (here at OT) declaring that they will give more than two exams, like 3 or 4. Is that true?

      • stranger101 says

        April 25, 2012 at 6:44 am

        @kriselda, No! As far as I am informed a student can opt up to a maximum 4 papers per season. And yes I am giving 3 exams in June, i.e. Law, Performance Management and UK Tax.

    • smacastena says

      April 8, 2012 at 10:50 pm

      @mansikhusi, whats your email?

      Log in to Reply
      • mansikhusi says

        April 9, 2012 at 12:27 am

        @smacastena, ma********@***il.com

  11. omarhanif says

    April 6, 2012 at 10:20 am

    @admin
    No lecture under the heading of “Other F5 Lectures” is playing.
    It says, video not found.

    Please update.

    Log in to Reply
  12. kased58 says

    April 3, 2012 at 1:12 pm

    @peo The lecture is now on line! 🙂

    Log in to Reply
  13. zululaurent says

    April 2, 2012 at 4:32 pm

    please help i can not view the free video tutorials. where should i go or touch?

    Log in to Reply
    • admin says

      April 2, 2012 at 6:55 pm

      touch? if you are on your mobile, f5 lectures are not yet compatible,
      try later in the month

      Log in to Reply
  14. khanum says

    March 28, 2012 at 6:45 pm

    where are the lectures for environmental accounting?

    Log in to Reply
    • John Moffat says

      March 28, 2012 at 7:10 pm

      @khanum, There is not a lecture on environmental management accounting. The reason is that the examiner has said that there will never be a full question on it – she says it will only ever be a maximum of 8 marks as part of a question. Also, she has said that there will not be any calculations – only writing.
      What is in the Course Notes is all you need (and all she can ask). All a lecture would do is really read the notes to you, which you can read yourself.

      Log in to Reply
  15. beneeshun says

    March 27, 2012 at 12:30 pm

    no chapter 9 lectures

    Log in to Reply
    • admin says

      March 27, 2012 at 12:37 pm

      well spotted,
      but there is no prize for that 🙂

      Log in to Reply
  16. omarvai20000 says

    March 26, 2012 at 6:30 am

    this is amazing resources…. thank you Opentuition 🙂

    Log in to Reply
  17. alexwokou says

    March 25, 2012 at 6:56 pm

    am really enjoying the lectures so much. thank you so much

    Log in to Reply
  18. lamech311 says

    March 25, 2012 at 11:57 am

    Hello admin, where can i find lectures for ‘make or buy’ chapter?

    Log in to Reply
  19. myonayzar07 says

    March 24, 2012 at 1:15 pm

    f5 examiner presentation june 2012 i can’t found .Dec2011 presentation effective for june 2012.

    Log in to Reply
  20. jaypattnigr says

    March 24, 2012 at 10:28 am

    The new video links posted have problems such as cost volume profit analysis links

    Log in to Reply
    • admin says

      March 24, 2012 at 11:52 am

      @jaypattnigr, videos works fine, check your internet connection and PC

      Log in to Reply
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