ACCA F5 Performance Management Bpp Exam Tips For June 2015 Attempt
Section A
20 multiple choice questions each worth 2
marks each. The MCQs will largely be knowledge based and will balance
out the questions in Section B to make sure that all aspects of the
syllabus are examined. This means that you will need breadth of syllabus
knowledge. There will be 5 questions on each syllabus area.
Section B
Q1-3: Three 10 mark questions. These will
test any of the four syllabus areas and could combine syllabus in one
question. The questions will be broken down into sub requirements and
are likely to be based on a short scenario.
Q4 & Q5: Two 15 mark questions
which will most likely be broken down into sub requirements and be
scenario based. These questions will only cover syllabus areas B, C and
D. Areas expected to be tested in Q4 and % included performance management and further variances.
Important areas to cover for the June exam include (but not limited to):
A: ABC, throughput accounting, target costing & lifecycle costing.
B: Techniques to assit decision making,
including: linear programming, CVP analysis, relevant costing, pricing
and incorporating risk and uncertainty.
C: Approaches to the types of budgeting
systems, variance analysis (both mix and yield and planning and
operational variances) and forecasting techniques, especially learning
curves.
D: Appraisal of performance of an entire
company or a division, via financial performance measures including
traditional ratio analysis, ROI and RI or transfer pricing often
contrasted with non-financial performance measures including the
Balanced Scorecard.
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