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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. syedraza says

    April 19, 2011 at 11:21 pm

    i need online lectures for new topics

    Log in to Reply
  2. omairaltaf says

    April 16, 2011 at 8:11 pm

    where should i get the lecture of DECISION TREE TOPIC???

    Log in to Reply
  3. abdullahsheraz says

    April 13, 2011 at 6:45 pm

    May be good!!!!!!!!!!!!!!!!!!

    Log in to Reply
  4. vmilasinovic says

    April 11, 2011 at 1:46 am

    Great job, admin ! cheers from Bosnia

    Log in to Reply
  5. ali0074561 says

    March 31, 2011 at 11:37 am

    There are no lectures for ENVIRONMENTAL MANAGEMENT (chapter-4) & CVP (chapter-9). These are the new chapters which has been added in new syllabus of F-5. Please upload some lectures for these chapters…….

    Log in to Reply
    • admin says

      March 31, 2011 at 1:03 pm

      If lectures do not exist, then obviously, can’t be uploaded!
      Sorry, but we do not expect to have every lecture for every topic.
      sometimes you have to open and read more from the study text

      Log in to Reply
  6. admin says

    March 21, 2011 at 8:03 am

    @gmsianga2011
    New Notes are already on line since February
    Look at the top of this page for a link…

    Log in to Reply
  7. gmsianga2011 says

    March 21, 2011 at 7:34 am

    Kindly upload notes on performance mgt

    Log in to Reply
  8. skay123 says

    March 20, 2011 at 9:08 pm

    Hi sir, is it right that the new course notes with the changes to the syllabus made for F5 will be out in april along with the video lectures?
    &
    do u have any idea on the date the new material will be available?
    because i am resitting this paper and i have the BPP material for the dec 2010.

    Log in to Reply
    • admin says

      March 20, 2011 at 10:26 pm

      New Notes are already on line since February
      not sure about when new lectures
      lectures on the site, are still valid for June 2011

      Log in to Reply
  9. munthaliaunward says

    March 17, 2011 at 5:50 pm

    target costing lecturer are incomplet do we need to continue ourself here sir?

    Log in to Reply
  10. charles agyekum says

    March 10, 2011 at 4:06 pm

    ADMIN, u are doing a great job for all,thank u so much.

    Log in to Reply
  11. moniruddin says

    March 9, 2011 at 9:30 am

    There are no lectures for ENVIRONMENTAL MANAGEMENT (chapter-4) & CVP (chapter-9). These are the new chapters which has been added in new syllabus of F-5. Please upload some lectures for these chapters……..

    Log in to Reply
  12. leavaski says

    March 5, 2011 at 12:25 am

    A request to the Admin, can you please put the other chapters up, or record them and quickly upload thek, it will be massively benifical to have a complete set of course video.

    Many thanks.

    Log in to Reply
  13. mustafa_khuwaja says

    March 2, 2011 at 12:09 pm

    sir plz help me in VALUE ANALYSIS

    Log in to Reply
  14. lokane says

    February 26, 2011 at 2:13 pm

    Will there be any revision lectures nearer to the exams for F5 and F7 like there was for F6?

    Log in to Reply
  15. faisalpk77 says

    February 25, 2011 at 10:02 am

    Very much helpful lectures , Sir kindly upload lectures on sales mix variance.,
    as it is part of syllabus in june 2011.

    Log in to Reply
  16. omsonuga says

    February 23, 2011 at 11:39 pm

    there is no video for lecture 9 and 10.

    Log in to Reply
  17. muslims says

    February 23, 2011 at 6:36 pm

    hello sir
    is there any change in f5 book or syllabus from 2010 to 2011?
    i mean i have book of 2010 scession it is right or i purchase new?

    Log in to Reply
  18. spot2006 says

    February 23, 2011 at 1:11 pm

    Open tuition is a fantastic service which provides motivation for those of us who are finding it difficult to get studying. The online lectures make the subject sound so easy and makes you wonder why the pass rates are so low.

    Log in to Reply
  19. l_ACCA says

    February 23, 2011 at 12:55 am

    I really liked ‘Chapter 1 Activity based costing part 1’ and part 2 videos. Great screen size and tutor speaks clearly, no distracting sounds. (These videos should be examples to BPP Online Classroom creators. As I am dissatisfied with the quality they provide in their videos 🙁 )

    But what is going on with a microphone in ‘Target Costing Chapter 2’ video? I hope the rest of lessons will be as good as first 2 videos 🙂

    Log in to Reply
    • admin says

      February 23, 2011 at 10:43 am

      @laurra

      prepare for a bumpy ride with F5 videos 🙂 but we hope to improve the quality for new June 2011 lectures

      Log in to Reply
    • sidharthasharma says

      April 5, 2011 at 2:40 pm

      Dear Laurra,
      Did you manage to open other lectures as i also had seen first two videos only and rest are not playing. advice if you succeed.
      Thanks

      Log in to Reply
  20. pdhruv says

    February 21, 2011 at 8:55 pm

    hello sir
    i need F5 Chapter3 life-cycle costing example1 online lecture which I cannot find here please help me on that
    thank u

    Log in to Reply
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