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F5 Laurence

ACCA F5 Performance Management course outline

Three (3) 65 mark tests and One (1) Mock 100 marks

15 hours for course modules

18 hours revision module

Focus exam notes






Module 1


3 hours




Test 1


2 hours

65 marks



Introduction to F5

Activity-based costing

Target costing

Life-cycle costing

Throughput accounting


Module 2


3 hours



Test 2


2 hours

65 marks



Cost volume analysis

Limiting factors

Relevant cost analysis & Short term DM

Pricing decisions

Dealing with risk & uncertainty in decision making

Module 3


9 hours



Tests 3


2 hours

65 marks



Behavioral aspects of budgeting

Budgetary systems & types of budgets

Quantitative analysis in budgeting

Basic variances & operating statement

Budgeting and standard costing

Advanced variances and behavioural aspects

The scope of performance measurement

Divisional performance & transfer pricing

Performance analysis in NFPO &  the public sector

Ext. considerations & behavioral aspects


Revision Module


18 hours



Mock exam


 3 hours

100 marks


Focus on examinable areas


 During revision course, students will be given an analysis of topics that could be examined


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