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ACCA F5 Lectures

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ACCA F5 lectures are based on our free OpenTuition F5 notes

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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) 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

  5. 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…….

    • 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

  8. 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.

  11. 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……..

  12. 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.

  18. 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.

  19. 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 🙂

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