ACCA F5 Performance Management Study Text - Study Text for exams up to June 2015

Aug 29, 2026

ACCA-approved study text for Paper F5 Performance Management, designed for exams up to June 2015. It explains how BPP Learning Media aligns the content with the ACCA syllabus and study guide, highlighting key elements, exam focus points, and fast-forward summaries. It supports learning with chapter-linked guidance, quick quizzes, a practice question bank with suggested solutions, and a full index covering all major topics, plus additional support via BPP revision products.

LanguageEnglish

CategoryExam

FormatPDF

Pages553

Reading Time23 h 14 min

AccessFree to download

Introduction

Studying F5

The exam paper

Syllabus and Study Guide

Part A Specialist cost and management accounting techniques

Costing

Activity based costing

Target costing

Life cycle costing

Throughput accounting

Environmental accounting

Part B Decision-making techniques

Cost volume profit (CVP) analysis

Limiting factor analysis

Pricing decisions

Short-term decisions

Risk and uncertainty

Part C Budgeting and control

Budgetary systems

Quantitative analysis in budgeting

Budgeting and standard costing

Variance analysis

Planning and operational variances

Performance analysis and behavioural aspects

Part D Performance measurement and control

Performance management information systems

Sources of management information and management reports

Performance measurement in private sector organisations

Divisional performance and transfer pricing

Further aspects of performance management

Practice materials

Practice question bank

Practice answer bank

Index

ACCA APPROVED CONTENT PROVIDER ACCA Approved Study Text Paper F5 Performance Management Study Text for exams up to June 2015 Free access to our Exam Success site Look inside PAPER F5 PERFORMANCE MANAGEMENT BPP Learning Media is an ACCA Approved Learning Partner – content. This means we work closely with ACCA to ensure this Study Text contains the information you need to pass your exam. In this Study Text which has been reviewed by the ACCA examination team we: 􀁸 Highlight the most important elements in the syllabus and the key skills you will need 􀁸 Signpost how each chapter links to the syllabus and the study guide 􀁸 Provide lots of exam focus points demonstrating what is expected of you in the exam 􀁸 Emphasise key points in regular fast forward summaries 􀁸 Test your knowledge in quick quizzes 􀁸 Examine your understanding in our practice question bank 􀁸 Reference all the important topics in our full index BPP's Practice & Revision Kit and i-Pass products also support this paper. FOR EXAMS IN DECEMBER 2014 AND JUNE 2015 First edition 2007 Seventh edition June 2014 ISBN 9781 4727 1080 2 (Previous ISBN 9781 4453 9647 7) e-ISBN 9781 4453 6734 7 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA [www.bpp.com/learningmedia](www.bpp.com/learningmedia) Printed in the United Kingdom by Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the practice answer bank have been prepared by BPP Learning Media Ltd, unless otherwise stated. © BPP Learning Media Ltd 2014 ii Contents Page Introduction Helping you to pass v Studying F5 vii The exam paper viii Syllabus and Study Guide ix Part A Specialist cost and management accounting techniques 1 Costing 3 2a Activity based costing 21 2b Target costing 33 2c Life cycle costing 41 2d Throughput accounting 51 2e Environmental accounting 67 Part B Decision-making techniques 3 Cost volume profit (CVP) analysis 79 4 Limiting factor analysis 101 5 Pricing decisions 125 6 Short-term decisions 161 7 Risk and uncertainty 181 Part C Budgeting and control 8 Budgetary systems 215 9 Quantitative analysis in budgeting 243 10 Budgeting and standard costing 263 11 Variance analysis 283 12 Planning and operational variances 307 13 Performance analysis and behavioural aspects 323 Part D Performance measurement and control 14 Performance management information systems 341 15 Sources of management information and management reports 359 16 Performance measurement in private sector organisations 377 17 Divisional performance and transfer pricing 407 18 Further aspects of performance management 429 Practice question bank 445 Practice answer bank 467 Index 509 Review form Contents iii A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and e-learning materials do not write and update themselves. People write them: on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. Breach of copyright is a form of theft – as well as being a criminal offence in some jurisdict

FAQs

What exam does this ACCA study text support?

It supports ACCA Paper F5 Performance Management for exams up to June 2015, with coverage intended for the relevant December 2014 and June 2015 sittings.

How does the study text align with the ACCA syllabus?

It highlights the most important syllabus elements and key skills, and signposts how each chapter links to the syllabus and the study guide.

What learning features are included to prepare for the exam?

The text uses exam focus points, fast-forward summaries, quick quizzes to test knowledge, and a practice question bank with a practice answer bank containing suggested solutions.

Aug 29, 2026

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