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ACCA F5 Lectures

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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) 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

    • @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

      • @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 🙂

      • @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. 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

    • @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))

  9. 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!!

  10. 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!

    • @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.

      • @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!

      • @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.

      • @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?

      • @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.

    • @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.

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