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June 2015  \nFree access to our Exam Success site  \nLook inside  \nPAPER F5  \nPERFORMANCE MANAGEMENT  \nBPP 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.  \nIn this Study Text which has been reviewed by the ACCA examination team we:  \n􀁸 Highlight the most important elements in the syllabus and the key skills you will need  \n􀁸 Signpost how each chapter links to the syllabus and the study guide  \n􀁸 Provide lots of exam focus points demonstrating what is expected of you in the exam  \n􀁸 Emphasise key points in regular fast forward summaries  \n􀁸 Test your knowledge in quick quizzes  \n􀁸 Examine your understanding in our practice question bank  \n􀁸 Reference all the important topics in our full index  \nBPP's Practice & Revision Kit and i-Pass products also support this paper.  \nFOR EXAMS IN DECEMBER 2014 AND JUNE 2015  \nFirst edition 2007  \nSeventh edition June 2014  \nISBN 9781 4727 1080 2  \n(Previous ISBN 9781 4453 9647 7) e-ISBN 9781 4453 6734 7  \nBritish Library Cataloguing-in-Publication Data  \nA catalogue record for this book is available from the British Library  \nPublished by  \nBPP Learning Media Ltd BPP House, Aldine Place London W12 8AA  \n[www.bpp.com/learningmedia](www.bpp.com/learningmedia)  \nPrinted in the United Kingdom by  \nPolestar Wheatons Hennock Road Marsh Barton Exeter  \nEX2 8RP  \nYour learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources.  \nAll 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.  \nWe 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.  \n©  \nBPP Learning Media Ltd 2014  \nii  \nContents  \nPage  \nIntroduction  \nHelping you to pass v  \nStudying F5 vii  \nThe exam paper viii  \nSyllabus and Study Guide ix  \nPart A Specialist cost and management accounting techniques  \n1 Costing 3  \n2a Activity based costing 21  \n2b Target costing 33  \n2c Life cycle costing 41  \n2d Throughput accounting 51  \n2e Environmental accounting 67  \nPart B Decision-making techniques  \n3 Cost volume profit (CVP) analysis 79  \n4 Limiting factor analysis 101  \n5 Pricing decisions 125  \n6 Short-term decisions 161  \n7 Risk and uncertainty 181  \nPart C Budgeting and control  \n8 Budgetary systems 215  \n9 Quantitative analysis in budgeting 243  \n10 Budgeting and standard costing 263  \n11 Variance analysis 283  \n12 Planning and operational variances 307  \n13 Performance analysis and behavioural aspects 323  \nPart D Performance measurement and control  \n14 Performance management information systems 341  \n15 Sources of management information and management reports 359  \n16 Performance measurement in private sector organisations 377  \n17 Divisional performance and transfer pricing 407  \n18 Further aspects of performance management 429  \nPractice question bank 445  \nPractice answer bank 467  \nIndex 509  \nReview form  \nContents  \niii  \nA note about copyright  \nDear Customer  \nWhat does the little © mean and why does it matter?  \nYour 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.  \nBreach of copyright is a form of theft – as well as being a criminal offence in some jurisdict","cbCaiioUzSTW5KTL","https://ap.wps.com/l/cbCaiioUzSTW5KTL","pdf",9129750,553,"English","# Introduction\n## Studying F5\n## The exam paper\n## Syllabus and Study Guide\n# Part A Specialist cost and management accounting techniques\n## Costing\n## Activity based costing\n## Target costing\n## Life cycle costing\n## Throughput accounting\n## Environmental accounting\n# Part B Decision-making techniques\n## Cost volume profit (CVP) analysis\n## Limiting factor analysis\n## Pricing decisions\n## Short-term decisions\n## Risk and uncertainty\n# Part C Budgeting and control\n## Budgetary systems\n## Quantitative analysis in budgeting\n## Budgeting and standard costing\n## Variance analysis\n## Planning and operational variances\n## Performance analysis and behavioural aspects\n# Part D Performance measurement and control\n## Performance management information systems\n## Sources of management information and management reports\n## Performance measurement in private sector organisations\n## Divisional performance and transfer pricing\n## Further aspects of performance management\n# Practice materials\n## Practice question bank\n## Practice answer bank\n## Index","[{\"question\":\"What exam does this ACCA study text support?\",\"answer\":\"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.\"},{\"question\":\"How does the study text align with the ACCA syllabus?\",\"answer\":\"It highlights the most important syllabus elements and key skills, and signposts how each chapter links to the syllabus and the study guide.\"},{\"question\":\"What learning features are included to prepare for the exam?\",\"answer\":\"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.\"}]","ACCA F5 Performance Management Study Text - Study Text for exams up to June 2015 | PDF",1394]