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ACCA F5 Paper

ACCA F5 Paper, Performance Management aims to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control

This paper builds on the F2, Management accounting and P3 and P5 are built on F5.

By clearing this paper, you will learn:

  • Explain and apply cost accounting techniques

  • Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks

  • Identify and apply appropriate budgeting techniques and methods for planning and control

  • Use standard costing systems to measure and control business performance and to identify remedial action

  • Identify and discuss performance management information and measurement systems and assess the performance of an organisation from both a financial and non financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects

ACCA F5 Syllabus:

ACCA F5 syllabus in accordance with the aim of the ACCA F5 paper, introduces the student to the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant .The subject matter of the ACCA F5 paper can be treated as the basic foundations of the work of an accountant.

ACCA F5 paper learning graph:

ACCA F5 paper learning graph

ACCA F5 exam format:

ACCA F5 paper can be taken either as a paper based exam or a computer based exam. The exam format of ACCA F5 paper takes into account the fact that the subject matter of the paper is the most fundamental knowledge expected of a professional accountant.


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