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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
Take F5 Mock Exam
I’M REALLY HERE FOR ENVIRONMENTAL ACCOUNTING AND CVP AND BOTH DON’T EXIST WHICH ARE EXPECTED TO BE EXAMINED IN DEC11…
i was also looking for them, but i couldn’t find them, try google articles
@qamber hussain, Both lectures will be uploaded later this month (and neither topic was examined in December 2011)
Thanks, really a good job lot of useful information. But no CVP which is really expected on the forthcoming siting… and environmental management as well…. that’s sad. Thanks anyway
What about CVP analysis?
Any idea when the intelligent guesses for the december session will be available?
Thank you very much for your lectures, you do great job.
@ admin please do let me know about the lectures of decission making….
as always, if something is not on line, it means, it does not exist and won’t be available
sorry, we do not claim to cover all areas, sometimes you have to read the notes yourself, or look in the text book
@bunkiejam I’ve not seen a lecture here on a decision tree but there is a note on ACCA website by Michael Pogue under The Title “THE RISKS OF UNCERTAINITY” check it out.
Will there be a lecture on decision tree?
@meleta go to F2 notes then click “Watch Free ACCA Lectures” scroll down and you will find some relevant notes relating to” Relevant Costing” hope it helps.
hey admin, the f5 topic on budgeting is great but it only goes halfway then stop!
hi, i cant find any lectures taching relevant costing in decision making, HEEEEELLLPPP is badly need in this area, where can find it ?
where is chapter 3 4 5 ???
why is it some of the chapter is missing. (chapter 3 to 5 and 9 and 10 missing. why is that so
its awesome……!!!
i like it very much GOD bless you..
Thanks for opentuition. But my problem is that the exam questions are not clear at all. Sometimes I don’t know what the examiner is asking for.
great effort… please keep it up and please try to update the lecture according to syllabus change. thank you.
this is gr8 help for students like i m really thankfull to opentution mangement.
these lectures have been very helpful so far. However for paper f5, I cant seem to find the lectures/videos for topics such , environmental accounting, CVP analysis .
i downloaded notes and videos for f5 in mid jun 2011 when resources were still for jun 2011 exam.now i see some differences in chapter numbers etc.do i need to redownload resources for f5 again for dec 2011? or jun2011 are sufficient.if any changes please avail to me where changes are.
Very good lecture. keep it up open tuition.
Sorry, I can’t watch Chapter 3 – 5 on the web-site, only from Chapter 1,2……6 to 20, pls advise where can I watch?
Thank you.