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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
Where can i find the solution for Example #4 Calculation of Sales mix and Sales Quantity on page 83 of study notes
If you look at the contents page of the Course Notes you will find that the answers to all of the examples are at the end of the notes.
Dear Mr John Moffat!
I just passed F5 with 65 marks just by studying your lecture. Many many thanks. Hope one day I have chance meet you in person to say thank you to you. I passed F2 with 78 marks too. Next exam I will take f9 by your lecture and I am very confident about it at the moment.
Many thanks again
Thats great news – congratulations 🙂
(and thank you for your comments)
dear admin,
I posted a comment yesterday which I saw online for a moment once I posted it yesterday on this page. However, now I don’t seem to see it, has it been removed?
Well I can see it 🙂
It’s immediately below this comment!
(maybe you need to clear your cache?)
Hie,
I’ve sat this paper 2 times and failed tremendously! I’ve even paid for the exam and never sat for it, what a bloody waste of money. To be honest this paper is really holding me back and has given me thoughts for a career change, its become craaaazy! BUT this time, for the June 2014 sitting, it will be the only paper I will be sitting for cause I need to absolutely concentrate on this one. Hoping for a pass and gonna slog it out till the exam. Heard of this study buddy on OT recently, think that my help. If anyone is interested leave a message here so we can try it out. Who knows, we may benefit ! By the way, Im from Malaysia so just be wary of time zone differences. Peace and one love !
Hi blodegend!
I just past F5 with 65 marks at the first time. Have you got F2 exemption?
Dear John
In F5 course notes there is chapter 20 and 21,but there is nothing on the video lectures, is there any reasons for this?
Thanks
mwila
It is because there are no calculations involved. It is just reading and so a lecture is not needed.
Thank john, i thought that may be they are not very important
Hi Admin
Further to my question on on the F8 page, I would like to know how many hours of lectures are there on F5?
Thank you.
All F5 lectures (so includes revision) – 28 hours 30 minutes
This is really handy to know. Thank you. Is there anyway of incorporating this into the documents you provide? Also, will there ever be a function that enables us to download the lectures? Even if we had to pay?
Many thanks. Chris.
Can I ask why you want to know how many hours for F2, F5 and F8?? 🙂
I personally want to know so that I can budget my time. Leaving me with enough time for revision. Also, so I can increase/decrease my study leave time with my employer.
Thanks John.
Hi John – I just wanted to get an idea of how much time I would be required to spend watching these lectures as I intend to study multiple papers and am working full-time as well. Thanks!
If you look above, it says: over 28 hours..
I am sorry but this website will always remain free of charge, and for that reason lectures will not be downloadable.
With regard to the time, remember that you will also need to budget time to practice as many questions as possible – preferably from a Revision/Exam Kit from one of the approved publishers.
How long this will take is impossible to estimate – everyone is different!
That’s great thanks John. Indeed budgeting time for revision is key. I personally have been able to get BPP books, doing past exam papers and questions helps massively!
Great to hear that OT will be free! Can’t stop recommending it personally. If there was ever a ”donate” button i would be sure to pop a couple of quid in it! You guys do a great job!
Thanks again!
I repeated tried to listen and watch the lectures of F5 & F6 but unfortunately neither I could watch or hear anything of these lectures. How can I watch or listen them.
do you see a yellow box saying: Problems with notes or lectures?
there is a link to support page,
hello sir my question is about PER it is necessary to complete PER in firm or is possible to acheive in company give me proper guideline of PER and also suggest me suitable countries about job also tell me the scope if i choose optional paper of p4 and p5 and p6 and p7 thanks sir
These are not really questions we are able to answer. Best is for you to ask this in the general ACCA forum (this page is for comments / questions on the Paper F5 lectures!!)
Is anyone studding for the June 2014 exams with just these notes? Or are you using other notes also? such as BPP. Up for Chat or contact etc.
Thanks, Chris.
Well I passed F5 using just OpenTuition notes and johns lectures (plus a BPP revision kit) and I got a good mark. (Same for F2 and F3)
Now I am studying for F9 the same way.
Thanks Christine. Will give it a blast. Took F4 using solely BPP. Wasn’t too bad but was ill for the exam so don’t think I done that great!
Hi Christine,
how did you do F6? Trying to minimise costs as much as possible really. BPP Books are so expensive and if the open tuition notes are just as good then i don’t see why we should pay for them when you can obtain them free!
good luck with your F9!
I did F6 the same way – the notes and lectures here plus the BPP revision kit. Now waiting for the results in February 🙁
hello,
this is my first attempt at ACCA and stumbled on open tuition on the web.please i will need any advice or help on F5 and F6. I am also getting the BPP kit hoping it will help me prepare for the June exams.
Appreciate any tips on passing the exams
thanks
I am doing F5 in June, and using open tuition, I did buy the full package, distance learning, from Kaplan. What a waste of money!!! So I am using Open Tuition and just the exam kit from Kaplan and fingers crossed. I understand so much more from here than other providers.
Hi Vicki, are you doing anything else, I.e F6?
I’m going to study both F5 & F6 using only opentuition.
Didn’t know if you’d fancy a study buddy?
Hi Chris, Sorry for the delay I didn’t realise you replied I did tick the box to notify me of a reply but well…. it didnt!!! I am only doing F5 on its own purely because I hate it and want to concentrate on it so I pass then F6 F7 next. I am new to this what is a study buddy?
Thats ok Vicki, not to worry.
I’ve only ever heard the term ”study buddy” on here but i was meaning for someone to chat to, help with studying etc etc.
I done F4 on its own (which i absolutely hated) i didn’t use OT unfortunately, it was a head in book jobby!
Hi John,
I am thinking of writing F5 along with F9 and F7. Kindly advise me on these paper combinations.
Thanks.
I am not sure what advice I can give 🙂
All three are tough papers so a lot depends on how much time you have available for studying.
F5 and F9 are both about 50% arithmetic and 50% written – I am not sure about F7 because I do not teach it.
If you have not yet taken F6, then it might be an idea to take this before you take F9.
John does F5 feeds into F9, just as F2 feeds into F5?
No – there is very little connection between F5 and F9 (apart from the fact that there is about 50% arithmetic and 50% writing in both papers).
The costing side of F2 leads on to F5; the investment appraisal side of F2 leads on to F9.
F5 is management accounting and is more short-term – concerned with budgeting, costing, variance analysis etc..
F9 is financial management and is more long-term – concerned with appraising project investments, raising long-term finance, calculating the cost of capital etc..
Thanks a bunch John.
how many sittings are they on cbe per year and when and how could i register them
There is no CBE for Paper F5 – only for Papers F1, F2, and F3. All the other papers are still paper based and are in June and December.
For F1, F2 and F3 you arrange the date of the exam with a tuition provider who can provide computer based exams.
Dear sir,
what are the omissions and additions in the syllabus, are the lectures updated?
Thank you.
The lectures and course notes are always updated for the latest syllabus.