F5 Performance Management

ACCA F5 | Performance Management


ACCA F5 which is about cost and management accounting is a great leap forward in this subject after ACCA F5. ACCA F5 does not have much computational aspect attached to it but ACCA F5 is certainly bigger from both computational and discursive aspect. Students are required to do great effort in this subject right from the very first day as missing one topic will keep them from understanding concepts at later stage few of the first chapters are crucial for understanding of costing techniques and cost accumulation process under different circumstances. Students are advised to emphasize and practice as many questions as possible about Material, Labour and Overheads topic as all the costing techniques and decision making section revolves around these three basic areas.

Principal Objectives

After completing ACCA F5 course students are presumed to have knowledge and relevant skills of the following:

  • How information can help managers in managing the business and supports them in carrying out different managerial functions. It also includes the nature and characteristics of information and the sources of information from where they are extracted.
  • How the responsibilities are divided among key members of management the nature of responsibilities. It also includes discussion on the connection between various responsibility centers.
  • What is cost and in how many different ways the costs can be classified and how this classifications can help understand the implication for management.
  • What are the different elements of costs and how costs related to each element is accumulated and measured in different circumstances and quantitative measures.
  • Different costing techniques that help management in making decisions and also in measuring per unit costs under various production methodologies.
  • The different quantitative decision making techniques that help management in crucial decision making circumstances.
Exam Format

ACCA F5 | Performance Management Video Lectures

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ACCA F5 | Performance Management Revision Notes

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ACCA F5 | Performance Management Practice Kit

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ACCA F5 | Performance Management Exam Tips

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ACCA F5 | Performance Management i-ask! | QnA

i – ask! portal lets you ask your question directly from our teachers.
Whether it be a subject related question or a topic specific or simply need an advice on how to manage your studies.

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