F5 Performance Management

F5 Performance Management (KAPLAN)

• Payoff tables
• Multiproduct breakeven
• ABC
• Regression analysis
• Linear programming
• Performance management


F5 Performance Management (BPP)

Specialist Cost and Management Accounting Techniques: Environmental accounting techniques have not yet been tested under the new syllabus, so could feature. Throughput accounting featured numerically in June. ABC vs AC or target costing is also possible.

Decision making techniques: There is a trend for pricing to be examined with other areas of the syllabus, for example learning curves. Relevant costing, CVP, make or buy or other short term decisions could feature as dealing with risk and uncertainty and limiting factors have featured recently.
Budgeting: Discussion marks often focus on the appropriateness of budgeting types or the behavioural impacts of types of budgeting. Numerically it could be tested via time series as a forecasting method.

Standard costing & variance analysis: Variances are likely to feature in the exam, students should be prepared for mix and yield variances, planning and operational variances as well as the basic variances and operating statements. Questions typically require thought about the most appropriate layout and could include discussion of variances which have already been calculated.

Performance Measurement and Control: In June, there was a change in emphasis, with this being the first paper not to contain a question focusing on interpretation of performance and financial vs. non financial measures. Detailed knowledge could instead be required on any of the performance measurement tools. Transfer pricing has not been examined recently, so could feature.

F5 Performance Management (ICOUNT)

· Linear Programming
· Analysing Performance using Financial and Non Financial Indicators
· Activity Based Costing
· Relevant Costing
· Budgeting

F5 Performance Management (FIRST INTUITION)

Target costing
Life cycle costing
Relevant costing decision making
Forecasting
Fixed overhead variances
Financial and non-financial performance assessment
Transfer pricing