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Performance Management
F5
A C C A P a e r
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L e c t u r e N o t e s J u n e 2 0 1 5 e x a m s
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t from these notes you
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Paper F5
CONTENTS
Formulae
i1
Activity based costing
12
Target costing
53
Life-cycle costing
94
Environmental Management Accounting
135
T
roughput accounting
156
Limiting factors
197
Pricing
238
Cost Volume Pro
t Analysis
339
Short-term decision making
3910
Risk and Uncertainty
4511
Budgeting
5112
Quantitative analysis in budgeting
5913
Standard Costing and Basic Variance Analysis
6914
More variance analysis
7715
Financial Performance Measurement
8716
Non-
nancial performance measurement
9117
Divisional performance measurement
9318
Transfer Pricing
9919
Performance in the not-for-pro
t sector
10520
Performance Management Information Systems
10721
Performance Management Systems, Measurement and Control
109
Answers to Examples
113
Practice Questions
139
Practice Answers
151
OpenTuition Lecture Notes can be downloaded FREE from OpenTuition.comCopyright belongs to OpenTuition.com - please do not support piracy by downloading from other websites.Visit opentuition.com for the latest updates, watch free video lectures and get free tutors’ support on the forums
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June 2015 Examinations
Paper F5
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