ACCA F5 Performance Management
Examination Format: 3 hours 15 minutes, FIVE compulsory questions.
Reference Books:
1. BPP, ACCA Paper F5 Performance Management
2. Kaplan, ACCA Paper F5 Performance Management
3. Management and Cost Accounting, 7th ed., Colin Drury, South-Western (Cengage Learning)
Content:
Part I: Specialist Cost and Management Accounting Techniques
Chapter 2 Activity Based Costing
Chapter 5 Throughput Accounting
Chapter 6 Environmental Accounting
Part II: Decision-Making Techniques
Chapter 8 Limiting Factor Analysis and Linear Programming
Chapter 10 Short-term Decisions
Chapter 11 Risk and Uncertainty
Part III: Budgeting
Chapter 12 Objectives of Budgetary Control
Chapter 14 Quantitative Analysis in Budgeting
Part IV: Standard Costing and Variance Analysis
Chapter 15 Budgeting and Standard Costing
Chapter 17 Behavioural Aspects of Standard Costing
Part V: Performance Management and Control
Chapter 18 Performance Measurement
Chapter 19 Divisional Performance Measures
Chapter 20 Further Performance Management
Answers
Prepared by: Harris Lui
