Performance Management Paper F5 - Course Notes - Step 1 - Taught Phase Study Programme

Oct 28, 2026

Course notes for ACCA Paper F5 Performance Management, focusing on Step 1 of the taught phase study programme. The material outlines what is included during teaching: online lectures for each chapter with audio-visual walkthroughs, exam-standard debrief selections from the Q&A bank, and guidance on how to revisit specific sections only when additional guided explanations are needed. It also covers handling assumed knowledge from earlier papers via targeted online lectures, checkpoint/stage guidance, and support contact options. The document emphasizes continual updating, error removal, and reporting any discovered inaccuracies.

LanguageEnglish

CategoryExam

FormatPDF

Pages426

Reading Time17 h 54 min

AccessFree to download

Introduction to the paper and the course

Assumed Knowledge: Costing

Assumed Knowledge: Variance analysis

Activity based costing

Target costing

Life cycle costing

Throughput accounting

Environmental management accounting

Cost volume profit analysis

Checkpoint 1 Additional Study Guidance and Progress Test

Limiting factor analysis

Pricing decisions

Short-term decisions

Risk and uncertainty (Part 1)

Checkpoint 2 Additional Study Guidance and Progress Test

Risk and uncertainty (Part 2)

Budgetary control

Budgetary systems

Quantitative analysis in budgeting

Budgeting and standard costing

Further variance analysis

Checkpoint 3 Additional Study Guidance and Progress Test

Behavioural aspects of standard costing

Performance Management Paper F5 Course Notes (ANF513) The online classroom – supporting your ACCA studies and helping you to pass! Q-What’s included in the taught phase? Q-I’ve seen a chapter once – how should I use the online lecture? Online lectures of all the chapters – audio and visual walkthroughs of all the key concepts, techniques and lecture examples. Select debriefs of exam standard questions from the Q&A Bank. If you’re comfortable with a chapter, then there’s no need torevisit it online. However, if there are some elements where another guided walk through would help, then use the online lecture to specifically address the aspects you need to see again. All the lectures have easy-to-use indexes that allow you to jump straight to the section or lecture example you’d like to see again. I really like the fact that you can pause the tuition and play it as many times as you like-great feature! Q-What about assumed knowledge from previous papers? Q- I haven’t received my log-on details, or have encountered problems accessing the online classroom – what should I do? If your paper has highly examinable topics that were covered in detail in a previous paper, there will be online lectures to help you cover these. Specific details will be provided at the appropriate place in the checkpoint/stage guidance as you progress through the course. Contact our support team who will be happy to help. 􀀍 Custservdl@bpp.com 􀀋 0845 0751 100 Thanks for the course-this Online Classroom really seems to work | Improving study material and removing errors | | --- | | There is a constant need to update and enhance our study materials in line with both regulatory changes and new insights into the exams. BPP appoints, from one of our experienced tutor team, a subject expert to update and improve these course notes regularly. These updates are technically checked by another tutor and frequently proofread.
We always aim to leave no numerical errors and narrative typos. However, given the volume of detailed information being changed in a short space of time, it is regrettable that an error may slip through our net despite our best intentions. We apologise sincerely for any inconvenience that this might cause.
If you find a specific error or typo please let us know at [ACCAcoursesfeedback@bpp.com](ACCAcoursesfeedback@bpp.com) so we can correct it immediately. In addition we would welcome any suggestions you may have to further improve these study materials. | 2 F5 Performance Management Study Programme Step 1 – Taught Phase Study Programme Page Introduction to the paper and the course................................................................................................................. 4 1a Assumed Knowledge: Costing...................................................................................................................... 11 1b Assumed Knowledge: Variance analysis...................................................................................................... 25 2a Activity based costing ................................................................................................................................... 39 2b Target costing............................................................................................................................................... 47 2c Life cycle costing .......................................................................................................................................... 55 2d Throughput accounting................................................................................................................................. 63 2e Environmental management accounting ...................................................................................................... 73 3 Cost volume profit analysis......................................................................................

FAQs

What is included in the taught phase for Paper F5?

The taught phase includes online lectures for all chapters with audio and visual walkthroughs of key concepts, techniques, and lecture examples, plus selected exam-standard question debriefs from the Q&A bank.

How should I use the online lectures if I’ve already seen a chapter?

If you feel comfortable with a chapter, there’s no need to revisit it online. If specific elements need another guided walkthrough, use the online lecture to address only those aspects you want to see again.

What should I do if I haven’t received my log-on details or can’t access the online classroom?

Contact the support team for help. The notes also indicate that additional online lectures are provided when highly examinable topics were covered in detail in a previous paper.

Oct 28, 2026

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