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June 2025 ACCA Exam Results

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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. agha says

    February 21, 2011 at 5:56 pm

    Sir, when will the explanatory video lectures of the new topics and examples upload?

    Log in to Reply
  2. admin says

    February 21, 2011 at 2:38 pm

    videos work fine, something on your computer must be missing.. turn off pop up blocker/ad blocker etc..
    I have no more ideas to help you

    Log in to Reply
  3. alo75 says

    February 21, 2011 at 2:30 pm

    I can’t believe it does not work, I got flash player, and google chrome either seem like the all video have been removed then I have sought to watch the tv as well but still have the same problem.

    Log in to Reply
  4. alo75 says

    February 21, 2011 at 1:52 pm

    Thank you very much; but it still does not work might it be cause I am Mac user?

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    • admin says

      February 21, 2011 at 2:18 pm

      Nothing wrong with a mac user

      As long as you have flash player. Try browsing lectures in Google chrome

      Log in to Reply
    • l_ACCA says

      February 23, 2011 at 12:56 am

      I am Mac user and it works perfectly.

      Log in to Reply
  5. alo75 says

    February 21, 2011 at 1:32 pm

    I cannot see none of it someone knows why?

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    • admin says

      February 21, 2011 at 1:33 pm

      you need adobe flash player to watch these lectures

      Log in to Reply
  6. twilight says

    February 18, 2011 at 2:57 am

    Thank you for your notes will, definately help.

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  7. Zaman Khan says

    February 5, 2011 at 6:46 am

    very good

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  8. admin says

    February 1, 2011 at 10:40 am

    We can only publish what is recorded! Some topics, you may have to study on your own.

    Log in to Reply
  9. meden1988 says

    January 27, 2011 at 7:20 pm

    n sir wot bwt “product life cycle” n “JIT;Back Flush” costing.. there are no video lestures for these topic also…!!

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  10. admin says

    January 21, 2011 at 10:22 am

    ENVIRONMENTAL MANAGEMENT will come, after new notes are published!

    Log in to Reply
    • entmawhein says

      February 4, 2011 at 6:22 am

      good to know

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    • stathis7 says

      February 19, 2011 at 3:10 pm

      NO VIDEO lectures for chapter 3 ,4 and 5 …….????

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    • mary Cawley says

      March 20, 2011 at 7:29 am

      When do you expect to have Lectures for Enviromental Management Accounting, and CVP Analysis ready? Thanx for the good work so far….

      Log in to Reply
    • jamilnabil says

      April 17, 2011 at 9:30 am

      plz sir ,,when u expect EMA will come ?

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  11. asad1990 says

    January 21, 2011 at 9:37 am

    what about the ENVIRONMENTAL MANAGEMENT the new topic added to F5 course?

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  12. ashraframzy says

    December 10, 2010 at 3:07 pm

    good tuition

    Log in to Reply
  13. bunkiejm says

    December 9, 2010 at 2:56 pm

    Is there a lecture or chapter on maximin etc?

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    • asghar68 says

      December 11, 2010 at 8:03 am

      hi, have a look at this link for your query on maximin.

      https://opentuition.com/acca/f5/f5-past-acca-exam-question-2-december-2008-exams-shifters-haulage/

      Log in to Reply
  14. msajjad says

    December 2, 2010 at 4:06 pm

    Q

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  15. buboostik says

    November 28, 2010 at 5:52 pm

    Thank you so much Open Tuition for these valuable lectures. If only i found you earlier, If only!! This has been a life saver and will continue to be….please pass my gratitude to the whole team responsible for putting these lectures together. keep up the good work. I will pass it on…:)

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  16. veekxy says

    November 26, 2010 at 12:43 pm

    well this great men……….thanks

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  17. aliadam says

    November 22, 2010 at 8:51 am

    like the way of teaching

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  18. Olga Sosnovska says

    November 18, 2010 at 4:33 pm

    John Moffat is the best!!!! Great tutor, great work! Thank you for your excellent teaching skills!

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  19. zain88kh says

    November 18, 2010 at 3:56 am

    great work!!

    Log in to Reply
  20. shoaibaslam26 says

    November 14, 2010 at 5:54 am

    ontuition cotribution is good and very helpful
    thank you opentuition

    Log in to Reply
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