You are on page 1of 3

JAFFERY INSTITUTE OF PROFESSIONAL STUDIES (JIPS) ACCA Teaching programme

Semester 1: January/June 2010 Paper: Performance Management (F5) - Evening Course Lecturer: Simon Muteke Contact: 0722 363932 E-mail: simonmuteke@gmail.com Sessions: Four hours per week
AIM 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. Paper F5, Performance Management, seeks to examine candidates’ understanding of how to manage the performance of a business The paper builds on the knowledge acquired in Paper F2, Management Accounting, and prepares those candidates who choose to study Paper P5, Advanced Performance Management, at the Professional level. The syllabus is assessed by a three-hour paper-based examination. The examination will contain five compulsory 20- mark questions. There will be calculation and discursive elements to the paper with the balance being broadly in line with the pilot paper. Generally, the paper will seek to draw questions from as many of the syllabus sections as possible.

Recommended Reading material: 1. BPP Study Text 2. Kaplan Publishing Text 3. BPP Revision Kit Additional reading: 1. C. Drury, Management and Cost Accounting;(6th edition), Thomson, 2004 ISBN 1861525362 2. C.T. Horngren, A. Bhimani, S.M Datar and G. Foster, Management and Cost Accounting 3. (3rd Edition), FT Prentice-Hall. 2005. 4. C. Emmanuel, D Otley, Accounting for Management Control, Chapman and Hall, ISBN 186152218 5. Wider reading, including relevant articles in ACCA’s Student Accountant, and other management accounting journals is encouraged. Recommended websites: www.accaglobal.com

Basic variances and operating statements Week 11: 3. Budgetary systems Week 8: 3. Make-or-buy and other short-term decisions Week 7 4. Pricing decisions 5. Behavioural aspects of standard costing Week 13: E Performance Measurement and Control 1. Life-cycle costing 4. Back-flush accounting Week 3: 5. Target costing Week 2: 3. Multi-limiting factors and the use of linear programming and shadow pricing Week 6: 3. Behavioural aspects of budgeting Week 10: D Standard Costing and Variances Analysis 1. Dealing with risk and uncertainty in decision making Week 7: C Budgeting 1. CVP analysis – multi-product Week 5: 2. Planning and operational variances Week 12: 5. Material mix and yield variances 4.Course Outline Week 1: A: Specialist Cost and Management Accounting Techniques 1. The scope of performance measurement . Throughput accounting B Decision-Making Techniques Week 4: 1. Budgeting and standard costing 2. Types of Budgets 4. Activity based costing 2. Quantitative analysis in budgeting Week 9: 5. Objectives 2.

External considerations and behavioural aspects Week 15 – 19 Revision . Divisional performance and transfer pricing Week 14: 3.2. Performance analysis in not for profit organisations and the public sector 4.