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Home > Students > Exam resources > Fundamentals level > F5 Performance Management

TECHNICAL ARTICLES
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Paper F5
Study support videos
Syllabus updates
Exam technique

SYLLABUS AND STUDY

GUIDE
EXAMINING TEAM
GUIDANCE
SPECIMEN EXAMS

PAPER F5
Decision trees
The addition of decision trees to the Paper F5 syllabus is a relatively recent one. This
article provides a step-by-step approach to decision trees, using a simple example to
guide you through.

PAST EXAM PAPERS

TECHNICAL ARTICLES
EXAM FORMULAE AND
MATHS TABLES

The learning rate and learning effect

The purpose of this article is to summarise the history of the learning curve effect and
help candidates understand why it is important, as well as looking at what past
learning curve questions have required of candidates and to clarify how future
questions may go beyond this.
Throughput accounting and the theory of constraints - part 1
In the first of two articles, we look at the basic principles of the theory of constraints
and throughput accounting.
Throughput accounting and the theory of constraints - part 2
A follow-up to the first part of this article featuring a discussion on the five focusing
steps of the theory of constraints, with examples of how these steps might be applied
in practice or in the exam.
Transfer pricing
This article looks at stripping transfer pricing back to the basics and consider, first,
why transfer pricing is important; secondly, the general principles that should be
applied when setting a transfer price; and thirdly, an approach to tackle exam
questions in this area, specifically the question from June 2014s exam paper.
Environmental management accounting
Also available as a podcast on iTunes
Environmental management accounting is part of the Paper F5 syllabus and requires
students to describe the issues businesses face in managing environmental costs,
and the different methods they may use to account for these.
Performance measurement
This article focuses on a classic performance measurement question, which involves
a combination of financial and non-financial analysis.
Cost-volume-profit analysis
Cost-volume-profit analysis allows a business to find its break-even point.
Comparing budgeting techniques
Also available as a podcast on iTunes
This article critically evaluates the two main methods for preparing budgets - the
incremental approach and the zero-based approach.
Materials mix and yield variances
This article explains the theory behind mix and yield variances, and provides examples
of how to use them in an exam.
Target costing and lifecycle costing
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An explanation of target costing and lifecycle costing, with examples as to how and
when you would use these costing techniques.
Activity-based costing
ABC undoubtedly requires an organisation to spend time and effort investigating more
fully what causes it to incur costs, and then to use that detailed information for costing
purposes.
Transfer pricing
Transfer prices are almost inevitably needed whenever a business is divided into
more than one department or division.
Not-for-profit organisations - part 1
The first part of the article broadly describes the generic characteristics of not-for-profit
organisations.
Not-for-profit organisations - part 2
The second part of the article takes a specific and deeper look at charities, which are
one of the more important types of not-for-profit organisations.
The risks of uncertainty
Decisions, decisions risk, probability and potential outcomes unravelled.
Interpreting financial data
How to interpret financial data.
Linear programming
A simple example to illustrate the decision-making technique of linear programming.
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STUDY SUPPORT VIDEOS

Answering narrative questions
Jo Ryan, a tutor from BPP, focuses on approaching narrative requirements, with an
emphasis on the June 2015 exam.
Cannot access Youtube? Watch it here
F5 revision webinar
Jamie Carrahar from BPP Professional Education looks at some of the key issues
that have come up in previous F5 sittings, with a particular focus on transfer pricing,
but also looking at F5 exam technique in more detail.
Cannot access Youtube? Watch it here
Changes to Papers F5, F7, F8 and F9
Lucy Moore, learning support manager at ACCA, outlines the important changes to
Papers F5, F7, F8 and F9 being introduced in December 2014.
Cannot access Youtube? Watch it here
Break even and profit volume charts
Karl Ballard from Kaplan Financial takes a look at how to answer exam questions on
break even and profit charts.
Cannot access Youtube? Watch it here (part 1 | part 2)
Decision-making techniques
Jo Ryan from BPP provides an overview of how to develop good exam technique when
attempting questions on decision making for relevant costing.
Cannot access Youtube? Watch it here
Decision trees
Jo Ryan from BPP explains how to approach Paper F5 exam questions on decision
trees including a look at the definitions relevant to preparing decision trees, with
reference to how to attempt Question 1 in the June 2013 paper.
Cannot access Youtube? Watch it here
Question 1 debrief
Karl Ballard from Kaplan Financial provides a question debrief for Question 1 of the
June 2012 Paper F5 exam, which covered short-term decision making, limiting factor
analysis and non-financial factors in outsourcing.
Cannot access Youtube? Watch it here
Question 5 debrief
Karl Ballard from Kaplan Financial provides a question debrief for Question 5 of the
June 2012 Paper F5 exam, which covered performance measurement.
Cannot access Youtube? Watch it here
Transfer pricing
Karl Ballard from Kaplan Financial provides an explanation on how to answer Paper
F5 exam questions on transfer pricing.
Cannot access Youtube? Watch it here (part 1 | part 2)
Variances
Jo Ryan from BPP considers how to answer exam questions on variances by focusing
on the Paper F5 syllabus areas D2, D3, D4 and D5.
Cannot access Youtube? Watch it here
Advice for students retaking exams
This video is about turning your exam fail into a pass at your next attempt. It suggests
ways to reflect on where you went wrong, how to draw up an effective study plan, and
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practising exam questions.

SYLLABUS UPDATES
Changes to the ACCA Qualification and Foundation level in 201516
This article explains the planned updates to the ACCA Qualification syllabuses taking
place as part of the process of continuous syllabus refreshment and improvement.
Changes to the ACCA Qualification Skills module and Professional level in 201415
Highlighting structural changes to exams, including the latest syllabus changes.
Changes to the Paper F5 syllabus (from June 2013): what they mean to you
A number of areas have been deleted from the Paper F5 syllabus while other areas
have been added to it. The purpose of this article is to remind students taking Paper
F5 what the exact changes are by listing them in detail and also to explain how the
changes may affect future exams by clarifying the kind of requirements that may be
asked and, where appropriate, comparing them to previous question requirements.
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EXAM TECHNIQUE
Multiple-choice questions
What you need to know about the multiple-choice questions (MCQs) in the paperbased exams for Papers F4, F5, F7, F8 and F9 from December 2014.
Examiner's approach to Paper F5
Advice on how to prepare for the exam, and the best ways to achieve success.
Top tips for the Paper F5 exam
This article outlines the key skills considered essential to passing Paper F5.
Approaching written questions
This article identifies the reasons why sitting the Paper F5 exam seems to cause such
a problem for students.
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EXAM SUPPORT RESOURCES

Return to the exam resource finder to locate other materials
to help with your studies
SEARCH EXAM RESOURCES

Last updated: 7 Dec 2015

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