Question paper Analysis F5

Covered Dec Jun Dec Jun Pilot

in Text 2010 2010 2009 2009 paper
chapter
SPECIALIST COST AND MANAGEMENT
ACCOUNTING TECHNIQUES
2a Activity based costing 4 1 1
2b Target costing 2
2c Life cycle costing
2d Throughput accounting 1
2e Environmental accounting
DECISION-MAKING TECHNIQUES
3 Cost-volume-profit analysis
4 Multi-limiting factors and the use of linear 3 3
programming and shadow pricing
5 Pricing decisions 1.4 4
6 Make-or-buy and other short-term decisions 4
7 Dealing with risk and uncertainty in decision-
making
BUDGETING
8 Objectives
9 Budgetary systems 5
9 Types of budget
10 Quantitative analysis in budgeting 3 5 3
8 Behavioural aspects of budgeting 5
STANDARD COSTING AND VARIANCE ANALYSIS
11 Budgeting and standard costing
12 Basic variances and operating systems 1 2 1 3 2
12 Material mix and yield variances 2 2
13 Planning and operational variances 1
13 Behavioural aspects of standard costing
PERFORMANCE MEASUREMENT AND
CONTROL
14 The scope of performance measurement 2 4 2 4
15 Divisional performance and transfer pricing 4
16 Performance analysis in not-for-profit
organisations and the public
sector

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Prepared by: Dolon