ACCA Qualification F5 Performance Management / Управление Результатами Деятельности: Курсы

Detailed syllabus
A Specialist cost and management accounting techniques

1. Activity-based costing
2. Target costing
3. Life-cycle costing
4. Throughput accounting
5.  Environmental accounting

B Decision-making techniques

1. Relevant cost analysis
2. Cost volume analysis
3. Limiting factors
4. Pricing decisions
5. Make-or-buy and other short-term decisions
6. Dealing with risk and uncertainty in decisionmaking

C Budgeting and control

1. Budgetary systems
2. Types of budget
3. Quantitative analysis in budgeting
4. Standard costing
5. Material mix and yield variances
6. Sales mix and quantity variances
7. Planning and operational variances
8. Performance analysis and Behavioural aspects

D Performance measurement and control

1. Performance management information systems
2. Sources of management information
3. Management reports
4. Performance analysis in private sector organisations
5. Divisional performance and transfer pricing
6. Performance analysis in not-for-profit organisations and the public sector
7. External considerations and behavioural aspects

Approach to examining the syllabus

• The syllabus is assessed by a three-hour paperbased examination.
• All questions are compulsory.
• It will contain both computational and discursive elements.
• Some questions will adopt a scenario/case study approach.
• Section A of the exam comprises 20 multiple choice questions of 2 marks each.
• Section B of the exam comprises three 10 mark questions and two 15 mark questions.
• The two 15 mark questions will come from decision making techniques, budgeting and control and or performance measurement and control areas of the syllabus.
• The section A questions and the other questions in section B can cover any areas of the syllabus. Candidates are provided with a formulae sheet.