ACCA Paper F5 Performance Management Class Notes December 2011 © The Accountancy College Ltd, June 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 or otherwise, without the prior written permission of The Accountancy College Ltd. 2 www.studyinteractive.org Contents PAGE INTRODUCTION TO THE PAPER 5 FORMULAE PROVIDED IN THE EXAMINATION PAPER 7 CHAPTER 1: COST ACCOUNTING AND NEW DEVELOPMENTS 9 CHAPTER 2: DECISION MAKING AND LINEAR PROGRAMMING 31 CHAPTER 3: PRICING 55 CHAPTER 4: DECISION MAKING UNDER UNCERTAINTY 69 CHAPTER 5: BUDGETING TYPES 83 CHAPTER 6: BUDGETARY CONTROL 91 CHAPTER 7: QUANTITATIVE AIDS TO BUDGETING 103 CHAPTER 8: STANDARD COSTING AND VARIANCE ANALYSIS 121 CHAPTER 9: ADVANCED VARIANCE ANALYSIS 139 CHAPTER 10: PERFORMANCE EVALUATION 153 CHAPTER 11: TRANSFER PRICING 175 APPENDIX: SOLUTIONS TO EXERCISES AND EXAMPLES 183 www.studyinteractive.org 3 4 www.studyinteractive.org Introduction to the paper www.studyinteractive.org 5 INTRODUCTION TO THE PAPER AIM OF THE PAPER 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. OUTLINE OF THE SYLLABUS 1. Cost accounting techniques. 2. Decision-making techniques including risk ...
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