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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)
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thanks you sir,,i have a question.. what possible Accounting models and concepts can affect pricing decision of an organization
Please post your question in ACCA F5 forums
please how can i view the lecture video.
there is no lecture for ch.9 cvp…..when it will be available??
Please upload a lecture for Relevant costing and pricing chp 5 and 4
pls are there lectures for cvp and relevant costing i.e chp 9 and 10
Please upload a lecture for Relevant costing.
there are some video lectures missing of chapter 3,4,how can i watch those lectures
Is there a lecture on Short term decision making & Decision Tables?
Unfortunately I cannot open on line lectures can you please tell me if there is something else to do or to pay first ?
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I can’t access the F5 and F7 video lectures. whenever I click on the chapters nothing appears.
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make an account dear..
hello sir i given exam f5; 2011 dec session. so it will be very helpful for me to discuss some past year question broadly & given some important topics for f5 that really need to 2011 dec exam session.
These are video lectures (you should be able to see writing on the screen, tutor is not always visible)
hi,i need video lectures but there are only audio lectures
hi,
how to do papers online?
open course notes in latest version of adobe PDF reader
or download using another browser, like chrome and see it is solves the issue
Hi, when I download notes, a message appears to me that file has corrupted, what should I do?
Hi @ admin i need the lecture of chapters for 3 4 5 9 10… but there is not appearing???whta i should do.
if there are no lectures, it means you are supposed to cover these topic by yourself
with the course notes
hi… i will be appearing for F4, F5, F6 and F7 papers in december 2011… so will the lectures and notes given on this website suffice or do i have to wait for the notes regarding december 2011 attempt?
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Are there lectures for chapter 3,4 and 5????
Are thee any lectures for Chapter 2 , 3 and 5 ??