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June 2025 ACCA Exam Results

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ACCA F5 Lectures

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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. lizzykapambwe says

    September 17, 2010 at 7:40 am

    Am studying F5.Help me how i should study it and understand fully.I have found it a bit difficult than F7.Good lucky to everyone studying

    Log in to Reply
    • Salman Sarwar says

      September 18, 2010 at 11:49 pm

      honestly speaking same was the case wid me lizza, i wd simply recommend you to go thru opentuition lectures section by section for F5 and cover the course notes. as you finish one section say Variance Analysis, you wil have very good understanding about tht topic and thn you can go quickly thru any of the book you are studying. In ma case am preparing from KPLAN and i realy dnt have any problem in solving the KPLAN problems even widout reading them after opentuitoin lectures on those particular topics

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  2. akinlaw2001 says

    September 16, 2010 at 8:02 pm

    Hi, i am earnestly enjoying the video/audio aspect of this lecture. Is there any way i can be reading the material along the video demonstration?
    Bravo.

    Log in to Reply
    • admin says

      September 16, 2010 at 8:27 pm

      @akinlaw2001 download & print out the course notes 🙂

      Log in to Reply
  3. sheunacca says

    September 16, 2010 at 3:36 pm

    Hi ,i want to do f5 in dec, and i am studing at home, can i rely on the lectures/ course notes for the exams or should i get more materials from bbp/kaplan.
    pls advise me…

    Log in to Reply
    • admin says

      September 16, 2010 at 8:29 pm

      @sheunacca You need at least to have a revision kit! and practice all past questions, as many as you can

      study text is also recommended

      Log in to Reply
  4. nadir says

    September 15, 2010 at 12:20 pm

    There is no lecture for chapter 8???????????????????????????

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  5. akinlaw2001 says

    September 15, 2010 at 7:16 am

    this is very interesting and helpful

    Log in to Reply
  6. piumantha says

    September 14, 2010 at 7:08 pm

    many thanks to open tuition..the lectures and the tutor is simply great….helped me a lot….:)

    Log in to Reply
  7. mansaray says

    September 13, 2010 at 1:07 pm

    i actually like opentution.com but just that i am unable to download by chapters . thanks pls help me

    Log in to Reply
  8. annete a. nugent says

    September 13, 2010 at 5:46 am

    Thanks very much for this site it is very helpful

    Log in to Reply
  9. masumacca2010 says

    September 10, 2010 at 7:56 am

    what is F5 Acca tv is for… wat r they… n how should we use it..?

    Log in to Reply
  10. masumacca2010 says

    September 10, 2010 at 7:53 am

    well… how should i practise to make sure that i am know the whole thing…? should i solve the kaplan exam kit.. or only pst exam papers….?

    i would glad to get reply from our gr8 tutor..!

    Log in to Reply
  11. sweetveronica says

    September 7, 2010 at 3:36 am

    Great lecture its easy to understand i am hoping to pas f5 dec10 with your help Thank you open tuition.

    Log in to Reply
  12. kpersaud says

    August 30, 2010 at 2:01 pm

    thanks alot this site makes my studies easier

    Log in to Reply
  13. danielc says

    August 26, 2010 at 3:02 pm

    Hello everybody!

    I study f5 paper now. Next month i’m going to learn f6. If you want to change information (like digital books or only speak about acca), my skype adress is coppersm.

    Log in to Reply
  14. crdisrael says

    August 24, 2010 at 5:21 pm

    i will help you

    Log in to Reply
  15. devilnasar says

    August 20, 2010 at 7:50 pm

    i have not found relevant costing lecture in the above list. if any body has information about this topic, please reply me.

    Log in to Reply
  16. andream says

    August 19, 2010 at 10:41 pm

    These lectures are a great way to bridge the gap (& revise)from AAT PEV & PCR to F5, Thankyou!

    Log in to Reply
  17. devilnasar says

    August 18, 2010 at 7:36 pm

    thanks for solving my problem in f5.

    Log in to Reply
  18. devilnasar says

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  19. devilnasar says

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  20. Ailine Ng says

    August 11, 2010 at 2:07 pm

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