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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

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  9. Hope I am not too late.Transfer Pricing is really complicated.I can go on reading about it and not end.How much are we expected to know about this for the paper on Monday? Thanks and it is brilliant to have free access to all papers.

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