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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
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agha says
Sir, when will the explanatory video lectures of the new topics and examples upload?
admin says
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
alo75 says
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.
alo75 says
Thank you very much; but it still does not work might it be cause I am Mac user?
admin says
Nothing wrong with a mac user
As long as you have flash player. Try browsing lectures in Google chrome
l_ACCA says
I am Mac user and it works perfectly.
alo75 says
I cannot see none of it someone knows why?
admin says
you need adobe flash player to watch these lectures
twilight says
Thank you for your notes will, definately help.
Zaman Khan says
very good
admin says
We can only publish what is recorded! Some topics, you may have to study on your own.
meden1988 says
n sir wot bwt “product life cycle” n “JIT;Back Flush” costing.. there are no video lestures for these topic also…!!
admin says
ENVIRONMENTAL MANAGEMENT will come, after new notes are published!
entmawhein says
good to know
stathis7 says
NO VIDEO lectures for chapter 3 ,4 and 5 …….????
mary Cawley says
When do you expect to have Lectures for Enviromental Management Accounting, and CVP Analysis ready? Thanx for the good work so far….
jamilnabil says
plz sir ,,when u expect EMA will come ?
asad1990 says
what about the ENVIRONMENTAL MANAGEMENT the new topic added to F5 course?
ashraframzy says
good tuition
bunkiejm says
Is there a lecture or chapter on maximin etc?
asghar68 says
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/
msajjad says
Q
buboostik says
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veekxy says
well this great men……….thanks
aliadam says
like the way of teaching
Olga Sosnovska says
John Moffat is the best!!!! Great tutor, great work! Thank you for your excellent teaching skills!
zain88kh says
great work!!
shoaibaslam26 says
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