note

Schedule Of Meetings: Performance Management (F5) ACCA
Faculty of Accountancy, UiTM

Syllabus Overview
The aim of the performance management syllabus is 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.
Examination: 3 hours of written examination. Examination format: 20 MCQs + 5 written Q..

Topics
Hours
Reference
Questions
A. Specialist cost & mgt. accounting techniques 2/7-4/7, 7-11, 14-18,21-22/7…..
2 weeks

BPP
Kaplan

1. Activity-based costing
4

2a
1
Triple (Pilot-1),Linacre(D05-3)
Jola (J08-4), Gadget (D10-4) Wash co D12-(except cii)
Photocopy*CIMA, Duff Co J14
2. Life-cycle costing
2

2c
1
Wargrin (D08-4), Fit Co(D11-4(a)&(c)),
3. Target costing
2
2b
1
Edward (D07-1), UHS (J12-2)

4.Throughput accounting
4

2d
1
MN Ltd, Flopro
Yam Co (J09-1),Thin Co (J11-5), Solar Systems D13-2
5. Environmental accounting *LATER?
2
2e

Practice Q’s, Tests, Process Co-D13
B. Decision-making techniques
21-22/7….,13/8-15, 18-22, 25-29/8
3.5 weeks

BPP
Kaplan

1. Cost volume profit analysis
6

3

Product ABC, W and C Ltd,
Multimanu Group
Package Holiday, HairCo(D12-1)
2. Relevant cost analysis
2

6
4
Bits & Pieces(J09-1)
Stay Clean(D09-5(a) & (c)),
Telephone Co (D11-1)
3. Make-or-buy and other short-term decisions
4

6
4
Sniff (D07-4), Transformers,
Robber Co(J12-1)
4. Pricing decisions
Profit max, Demand equation
MR=MC
4
5
3 RB Co, New Product,
Stay Clean (D09- 5(b))
BBB (J10-1), Heat (J11-2b)
5. Limiting factors
2

4

9.22-PQR, X Ltd, Ride Ltd
6. Multi-limiting factors and the use of linear programming and shadow pricing
6

4
2
Higgins (J08- 2),
Cosmetic (D10- 3),
Cut& Stitch (J10-3)

7. Dealing with risk and uncertainty in decision making
6

7
5
Cement, J11,Stow Health, Shifters Haulage