ACCA F5 Performance Management

– Online Learning Plan

Tena Sheil FCCA, BBS.

1

Section Syllabus Topic Details Progress assessment

1 Non Syllabus – Introduction & Course Resources

2 Part A - Specialist Cost & Management Accounting Techniques

1. Absorption Costing Revision 2. Marginal Costing Revision 3. Example of Absorption Costing and marginal Costing 4. Activity Based Costing 5. Simple ABC versus Absorption Costing 6. Target Pricing 7. Life Cycle Costing 8. Life Cycle Calculation 9. Throughput Accounting 10. Throughput Accounting Calculation 11. Environmental Accounting

Progress Test 1 Progress Test 2

3 Part B - Decision-Making Techniques

1. Revision of CVP 2. Drawing the Breakeven Chart 3. Breakeven Analysis in A Multi-Product Environment 4. Multi-Product CVP and Graph 5. Limiting Factors 6. Linear Programming – Graphical Method &

Simultaneous Equations 7. Linear Programming with Slack Calc 8. Shadow Prices 9. Pricing Decisions 10. Profit Maximising Price : Output Level 11. Profit Maximising Price : Output Level Calculation 12. Decisions to Increase Production and Sales 13. Price Strategies - Cost plus Pricing 14. More Price Strategies 15. Short Term Decisions 16. Relevant Costs Calculation 17. Make or Buy Decisions and Outsourcing

Progress Test 1 Progress Test 2

ACCA F5 Performance Management

– Online Learning Plan

Tena Sheil FCCA, BBS.

2

18. Make or Buy Decisions and Outsourcing - Calculation 19. Shutdown Decisions 20. Shutdown Decisions Calculation 21. Risk and Uncertainty 22. Probability and Expected Values 23. Maximin, Maximax & Minimax Regret 24. Payoff Table and Maximin Calculation 25. Decision Trees 26. Decision Trees Calculation

4 Part C – Budgeting & Control 1. Introduction to Budgeting, Planning and Control 2. Planning, Control & Feedback 3. Types of Budget 4. High Low Method 5. The Learning Curve 6. Learning Curve Calculation 7. Budgeting – Expected Values & Spreadsheets 8. Standard Costs 9. Flexed Budget Calculation 10. The Principal of Controllability 11. Variance Analysis 12. Variance Analysis – Marginal Costing System

Calculation 13. Variance Analysis – Commenting on Performance 14. Materials Usage Mix and Yield Variances 15. Sales Mix and Quantity Variances 16. Revising a Budget or Standard and Sales Variances 17. Planning and Operational Variances for Materials 18. Planning and Operational Variances for Labour 19. Using Variance Analysis 20. Participation in Budgeting

Progress Test

5 Part D – Performance Measurement & Control

1. Introduction to Planning, Control and Decision Making

Progress Test 1 Progress Test 2

ACCA F5 Performance Management

– Online Learning Plan

Tena Sheil FCCA, BBS.

3

2. Types of Information System 3. Sources of Management Accounting Information 4. Other Information Issues 5. Performance Measurement 6. Financial Performance Indicators (FPIs) 7. Basic Ratio Calculations 8. Non-financial Performance Indicators (NFPIs) 9. Divisionalisation 10. Return on Investment & Residual Income 11. Return on Investment & Residual Income Calculation 12. Transfer Pricing 13. Transfer Pricing Calculation 14. Not for Profit Organisations 15. External Considerations

6&7 F5 Worked Examples & Revision

1. Review of New F5 Exam Layout 2. MCQ Calculation 3. ABC Question 4. Materials Usage Mix and Yield 5. Mix of Learning Curve and Planning Variances 6. Performance Measures - Financial 7. Performance Measures - Non Financial 8. Sales Mix and Quantity Variance 9. Transfer Pricing 10. Target Costing Theory 11. Weighted Average & Analysis of MD’s statement 12. Material Mix and Yield 13. W 14. 4(b) Multiproduct graph and evaluation of order of

sales 15. Divisionalisation and the use of ROI as a Managerial

Performance Measure 16. Transfer Pricing

ACCA F5 Performance Management

– Online Learning Plan

Tena Sheil FCCA, BBS.

4

17. Variances and Reconciling an Operating Statement (CPA MF Apr 17 Q 5A)

8 Non Syllabus – Access to Mock

9 Non Syllabus - PER ACCA PER Recording