F5 Study Text Performance Management ACCA

Publishing

F5 Study Text

Performance Management

ACCA

ACCA

Paper

F5

Performance

management

Welcome to Emile Woolf¡®s study text for

Paper F5 Performance management which is:

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Written by tutors

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Comprehensive but concise

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In simple English

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Used around the world by Emile Woolf Colleges

including China, Russia and the UK

Publishing

Second edition published by

Emile Woolf Publishing Limited

Crowthorne Enterprise Centre, Crowthorne Business Estate, Old Wokingham Road,

Crowthorne, Berkshire RG45 6AW

Email: info@



? Emile Woolf Publishing Limited, February 2011

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, scanning or otherwise, without the prior permission in writing of Emile Woolf

Publishing Limited, or as expressly permitted by law, or under the terms agreed with the

appropriate reprographics rights organisation.

You must not circulate this book in any other binding or cover and you must impose

the same condition on any acquirer.

Notice

Emile Woolf Publishing Limited has made every effort to ensure that at the time of

writing the contents of this study text are accurate, but neither Emile Woolf Publishing

Limited nor its directors or employees shall be under any liability whatsoever for any

inaccurate or misleading information this work could contain.

British Library Cataloguing in Publications Data

A catalogue record for this book is available from the British Library.

ISBN: 978©\1©\84843©\126©\3

Printed and bound in Great Britain.

Acknowledgements

The syllabus and study guide are reproduced by kind permission of the Association of

Chartered Certified Accountants.

ii

? Emile Woolf Publishing Limited

Paper F5

Performance management

c

Contents

Page

Syllabus and study guide

Formulae

v

xv

Chapter 1:

Activity-based costing

1

Chapter 2:

Other costing systems

21

Chapter 3:

Relevant costs analysis

49

Chapter 4:

Cost ¨C Volume ¨C Profit analysis

59

Chapter 5:

Limiting factors and linear programming

75

Chapter 6:

Pricing decisions

99

Chapter 7:

Make or buy and other short term decisions

129

Chapter 8:

Decision-making with risk and uncertainty

141

Chapter 9:

Budgeting

163

Chapter 10:

Quantitative analysis in budgeting

195

Chapter 11:

Standard costing

235

Chapter 12:

Basic variance analysis

249

Chapter 13:

Advanced variance analysis

293

Chapter 14:

The scope of performance measurement

325

Chapter 15:

Divisional performance

357

Chapter 16:

Transfer pricing

375

Chapter 17:

Performance analysis in not for profit organisations

and the public sector

399

Performance measurement: external considerations and

behavioural aspects

409

Chapter 18:

Practice questions

419

Answers

465

Index

543

? Emile Woolf Publishing Limited

iii

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