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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:
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im studying F5 too….Open.tuituion is indeed helpful!!!
I HAVA REALLY ENJOYED ALL THE LECTURES ON OPENTUTION AND I AM GRATEFUL TO ALL WHO MADE IT POSSIBLE
I only recently found out about opentuition.com and I find it very helpful and encouraging!
l found f5 very difficulty than other subjects
PLEASE ANY BODY HAVE THE DECEMBER EXAM TIPS FOR PAPER F5??????????
No, Lectures are for ONLINE use only
can i download lec?if yes but how?
is there any lecture abt sensitivity analysis?
@vingles
what you see.. is all there is, I’m afraid
these lectures hv tought me soo much , thanx to the lecturer , he got an art to teach. would any 1 tell me what is his name?
his name is john moffat (he replies to all posts on F5 forum/ ask the tutor forums
thanks for open tution!!!!!!!!!!!!!!!!!
Somebody please help on Activity Based Costing. I am getting mixed up.
what mix u up its easy
its really help i learned so much from these lectures keep up the good work God bless you guys:)
do u think these lectures vedio online its enough?
thanks very much to opentuition for helping us in our study the acca . and we are waiting more lectures from you to ensure that we have covered the almost of the syllabus
thanks again
when do the lectures for the rest of the topics come out?
Can anyone guide me how to prepare for F5,F7 & F8… thanx
This is an excellent resource… I’m truly thankful that I found this website, especially since I am self-studying.
Thanks opentuition.com
is there any videolectures for the chapter Relevant costing???
well..i think if u solve last pasy yrs questions answer and shows in the recorded videos,, those would help us alot as well…. i hope u would reply us on this basis…
hello, is there no lecture on chapter Decision Making?
seems like…. i was upset too….