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 2

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











Test 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

External considerations & behavioral aspects


Revision Module

18 hours teaching



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 and examples of questions to be answered using good examination techniques.


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