PAPER F5, PERFORMANCE MANAGEMENT
From December 2014 the Paper F5 exam is being re-structured as follows:
New structure
The syllabus is assessed by a three-hour paper-based exam.
All questions are compulsory. It will contain both computational and discursive elements.
Some questions will adopt a scenario/case study approach.
The exam structure consists of:
Section A | (%) |
20 x 2 mark objective test question | 40 |
Section B | |
3 x 10 marks | 30 |
2 x 15 marks | 30 |
100 |
The two 15-mark questions will come from decision making techniques, budgeting and control and/or performance measurement and control areas of the syllabus. The section A questions and the other questions in section B can cover any areas of the syllabus.
Syllabus changes
There were no deletions but a few additions to clarify what was already assumed in the syllabus as detailed below in Table 1:
Table 1 – Additions to Paper F5
Section and subject area | Syllabus content |
A4 Throughput accounting | (a) Discuss and apply the theory of constraints |
C3 Quantitative analysis in budgeting | (b) Estimate the learning rate and learning effect |
D8 Performance analysis and * aspects | (a) Analyse and *uate past performance using the results of variance analysis (b) Use variance analysis to assess how future performance of an organisation or business can be improved |
D4 Performance analysis in private sector organisations | (c) Analyse past performance and suggest ways for improving for improving financial and non-financial performance |
Note that budgeting and standard costing are now merged into one syllabus area – budgeting and control |
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报考指南：2014年ACCA考试备考指南
免费题库：2014年ACCA考试免费题库
考前冲刺：ACCA备考秘籍
高清网课：ACCA考试网络课程
