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ACCA F5 Lectures

VIVA

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

  3. dont you worry bro, i have already started it as i joined this place. i have been teaching since 3 years so its not a big task for me. besides this i am available for any other help u require. just a massage distance! thanks alot.

  5. paper was little logical but not very difficult. i have heard most of the students that they have left some parts in papers. but anyways i would like to give return to opentuition…kindly tell me how can i help opentuition from my side? as it helpd me in teaching for free….

      • I assume you are asking about variance analysis.

        You will get some marks for having the right number, but you will not get full marks if you have not shown whether it is favourable or adverse.

  9. hey….i started basic variance but at the start of the lecture it says to turn to page 67 of the course notes but there is something else on my course notes (which i downloaded from your website) can you please send me a link of these notes

    Thanks

  10. umm nothing in particular me too still brushing on last chapters. I would suggest you begin the exam with a question you find easy. Make sure u are satisfied with budgeting, variance analysis and Performance measurement and control chapters. They turn up pretty much every exam and are absolutely important chapters.

  11. Hey guys 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 these 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.

    • @mansikhusi, these lectures are very smooth 4 the beginner and at the same time very easy to understand concept,,,,but to do well in the EGG-JAM u must go thorough problem-solving kit.

    • @hassanzbilal, Relevant costing is not covered in F5 video lectures .You will find some lectures on relevant costing on opentution.tv(just type opentution.tv on the search engine ) once you are in there search F2 notes or relevant costing . I am afraid you will only hear the audio for part 1 a&b of the lecture but there is a video for part C.

      Hope this helps
      Good Luck

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