Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

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

  1. Hi, I have been studying ACCA in a college and I learned a lot from Open Tution lecture too. I was just curious to ask that if it would be wise that I just study from the Open Tution lectures, means only home study through OpenTution. Please advise…

    • @sunnyaneel1, There is enough on OpenTuition to have the knowledge to pass the exam. However it is important to practice questions and you should either download all the past exams from the ACCA website or (better) get one of the Revision/Exam Kits where they have lots of questions to practice.

    • @ayeshahabib, according to this approach, budgets for every year are prepared from scratch i.e. zero bases. in this approach budgeta are prepared after carrying a detailed market research .there are few conditions
      1-envirement is complex ………….means ur everty decision will affect ur sales
      2-innovations …………..like mobile industry ……
      3- perfect/healthy competition ……………………..:-)
      ……… hope this ‘ll help u

    • @ayeshahabib, Zero based budgeting means that for each period/year you start the budgetting process from scratch; the reasoning behind it is to minimise ineffeciencies and wastage. unlike the incremental that just adds on each year

  6. i thanks to opentuition for providing free lectures but i want to recommend that why not you try to upload lectures of all topics of paper so we can get complete prepereation because some lectures are missing in many topics please upload all lectures

    i will thankful to you very much

    • @acuteacca, It is not true at all that lectures are missing in many topics!

      There are only three chapters that are not covered by lectures.
      One of these is Environmental Management Accounting, and there will not be a recorded lecture on this for the reasons that are stated above.

      Lectures will be added for the other two chapters at some stage, but only when time permits. In the meantime, they are covered in the Course Notes.

    • @kazeemawoyemi,
      As per question S.P is 10.50
      Company wishes to achieve a 50% markup
      Cross multiply i.e at 150 S.P cost is 100
      Then at 10.5 what will be the cost
      10.5*100/150 = 7
      Hope this helps

  18. Hi John,

    Re the Lifecycle costing question. I approached it a different way and got a different answer which is probably wrong.

    It said the company wanted to acheive a 50% markup on cost.
    I worked out the cost by taking the cost of manufacturing (50,000 x $6 = $300,000), and adding the cost of design and End of Lifecylce (60k + 30k). Total is $390,000.
    I took 50% of that as the desired markup, and subtraced the 195,000 from the total expected revenue of 525,000 to get the target cost of 330,000. This gives me a cost per unit of $6.60.
    At a cost per unit of $6, and desgin per unit of $1.20 (60,000/50,000) and End of Lifecycle cost of $0.60 (30,000/50,000) I got a total cost of $7.80 giving me a cost gap of $1.20.

    I could then recommend that it wasn’t worth making this product (same as the model answer), but completely wrong approach.

    for c) I increased the design cost by 20k and was able to reduce the manufacturing cost by 20k so as to keep the total cost of 390k the same.

    I can follow your answer through, and it makes sense but did want to know how I can approach a similar question next time and not make the same mistake, and also wanted to know how disasterous this answer/approach would have been in an exam?

    Thank you very much.

    • @andreasmacfarlane, You would get marks for the lifecycle costing, but you would lose marks for the target costing part.
      The whole point about target costing is that we calculate the maximum cost that we can allow in order to achieve the target profit. The starting point is the sales price that we think we can achieve.
      When we know the maximum cost we can allow (the target cost) we can compare this with the estimated actual cost. If we can produce for less than the target cost then great. If not, then we must look for ways of cutting costs (especially by changing the design) to get the actual cost down to at least the target cost.

Leave a Reply