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Demo Lectures
7 Lessons-
PreviewIntroduction to Activity Based Costing (17:34)
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PreviewActivity Based Costing Explained With Example and Solution (23:20)
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PreviewLimiting Factor and Throughput Accounting (23:55)
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PreviewMCQs Single Product Break Even and Limiting Factor (27:35)
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PreviewSection C Question Woodside - Non Profit Perf Measurement (46:51)
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PreviewDuff Co - Case OTQ - ABC (58:52)
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PreviewQUIZ - Target Costing
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ACCA PM (F5) Resources
6 Lessons -
Section 1 - Activity Based Costing
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Traditional versus Modern Business Environment (19:58)
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Start2. Introduction to Activity Based Costing (17:34)
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Start3. Cost Pools and Cost Drivers (12:32)
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Start4. Activity Based Costing Explained With Example and Solution (23:20)
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Start5. Implications, Benefits and Criticism of ABC (6:53)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Absorption & ABC - MCQs - Kaplan Kit (1:10:17)
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Start2. Sec C - Activity Based Costing Kit Q 3 Z Co (1:02:55)
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Start3. Sec C - ABC OTQ Duff Co (58:52)
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Start4. Sec C - ABC Brick-by-Brick (28:30)
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StartQuiz - Activity Based Costing - Calculation
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StartQuiz - Activity Based Costing - Theory
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Section 2 - Target Costing
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Learning Curve (33:57)
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Start2. Target Costing Explanation (29:26)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Target Costing - MCQs - Kaplan Kit (21:20)
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Start2. OTQ 72 - 75 Cam Co - Target Accounting (33:31)
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Start3. Helot Co. - Case OTQ - Target Costing (38:29)
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StartQuiz - Target Costing - Calculation
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StartQuiz - Target Costing - Theory
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Section 3 - Lifecycle Costing
11 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Overview of Lifecycle Costing (14:38)
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Start2. Lifecycle Costing versus Traditional Costing (15:19)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Volt Co. Case OTQ - Lifecycle (32:54)
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Start2. Midhurst Co. Case OTQ - Lifecycle (25:27)
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Start3. Lifecycle Costing - MCQs - Kaplan Kit (33:34)
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StartYour feedback is important for us !
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StartQuiz - Life Cycle and Environmental Costing (Calculation)
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StartQuiz - Life Cycle and Environmental Costing (Theory)
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Section 4 - Throughput Accounting
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Overview of Throughput Accounting (16:48)
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Start2. TOC and Bottleneck Resource (10:38)
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Start3. Calculating Throughput Accounting Ratio (TPAR) (22:34)
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Start4. Throughput Accounting Explained With Example (31:45)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 19 -25 Throughput Accounting Purpose - BPP Kit (44:30)
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Start2. OTQ 77 - 81 - Yam Co - Throughput Accounting - BPP Kit (29:58)
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Start3. Throughput Accounting Questions & Target Costing (22:25)
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Start4. Kaplan Kit MCQs - Throughput (57:07)
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Start5. Sweet treat bakery - Case OTQ - Throughput (01:0.1)
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StartQUIZ - Throughput Accounting - Theory
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StartQuiz - Throughput accounting - Calculation
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Section 5 - Environmental Management Accounting
6 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Overview of Environmental Costing (15:27)
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Start2. Frameworks for Environmental Costs (9:54)
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Start3. Accounting for Environmental Costs (12:27)
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Start4. Environmental Accounting - Kaplan Kit MCQs (45:20)
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StartQUIZ - Life Cycle and Environmental Costing
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Section 6 - Cost Volume Profit Analysis (CVP Analysis)
15 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. CVP Overview, Breakeven Point and Breakeven Revenue (17:40)
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Start2. Margin of Safety and Target Profit (9:44)
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Start3. Breakeven and Profit Volume Chart (16:02)
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Start4. Multi Product Breakeven Point (20:16)
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Start5. Multi Product Target Profit (5:48)
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Start6. Multi Product Margin of Safety (12:15)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 89 - 91 - Single Product Break Even - BPP Kit (44:35)
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Start2. MCQs 92 - 94 - Single Product Break Even - BPP Kit (27:35)
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Start3. MCQs 109 - 116 CVP Analysis - BPP Kit (23:00)
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Start4. OTQ - CVP - Hare Events (40:44)
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StartQuiz - Cost Volume Profit Analysis - Calculation
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StartQuiz - Cost Volume Profit Analysis - Theory
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Section 7 - Limiting Factor Analysis
15 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Single Limiting Factor (23:55)
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Start2. Shadow Price (25:55)
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Start3. Limiting Factor and Throughput Accounting (23:55)
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Start4. Multiple Limiting Factors - Linear Programming (32:19)
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StartComplete Study Notes
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StartComplete Study Notes (Make or Buy Decision)
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 105, 107, 120 - Shadow Pricing and Value of Perfect Info - BPP Kit (34:42)
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Start2. Sec C - Linear Programming Q 30 Higgins (31:13)
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Start3. Sec C - Linear Programming Q 160 Cut and Stitch (33:21)
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Start4. OTQ - Linear Programming CARA Co - Case OTQ (45:39)
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StartQuiz - Limiting Factor Analysis - Calculation
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StartQuiz - Limiting Factor Analysis - Theoretical
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StartQuiz - Shadow Pricing - Theory
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Section 8 - Pricing Decisions
17 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Pricing (11:28)
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Start2. Equation of the Straight Line (20:57)
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Start3. Price Elasticity of Demand (16:56)
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Start4. Demand Equation (17:26)
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Start5. Optimum Price for Maximizing Profits (24:03)
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Start6. Decisions to Increase Production and Sales (28:50)
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Start7. Pricing Strategies (25:17)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs - Demand Equation (50:28)
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Start2. MTQs - Demand Equation and Pricing (30:54)
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Start3. Pricing Decisions Heat Co - CRQ (51:44)
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Start4. Pricing MCQs - Kaplan Kit (36:02)
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StartQUIZ - Pricing Method
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StartQuiz - Pricing Decisions - Calculation
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StartQuiz - Pricing Decisions - Theory
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Section 9 - Short Term Decision Making
16 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Shut Down Decisions (12:04)
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Start2. Short Decision Making & Relevant Cost of Materials (29:03)
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Start3. Relevant Cost of Labour (13:06)
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Start4. Make or Buy Decisions (24:54)
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Start5. Further Processing Decisions (19:43)
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StartComplete Study Notes
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. OTQ - Relevant Costing Ennerdale Co 132-136 (31:39)
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Start2. OTQ - Relevant Costing - T Co 152-156 (18:28)
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Start3. Sec C - Make or Buy Decisions Kit Q 154 Robber (23:13)
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Start4. Sec C - Incremental Analysis Kit Q 153 Bits and Pieces (35:14)
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StartQuiz - Make or Buy Decisions
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StartQuiz - Relevant Costing
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StartQuiz - Shut Down Decisions
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Section 10 - Risk and Uncertainty
17 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Risk and Uncertainty (19:40)
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Start2. Expected Values (24:16)
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Start3. Payoff Tables (25:06)
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Start4. Two Unknowns and Joint Probabilities (18:16)
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Start5. Maximin and Maximax Decision Rules (9:37)
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Start6. Minimax Regret (19:28)
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Start7. Decision Tree Introduction (10:04)
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Start8. Sensitivity Analysis (16:09)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 110 - 113 - Risk and Uncertainty - Minimax Regret - BPP Kit (50:32)
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Start2. OTQ - Q 132 - 136 BDU - Risk and Uncertainty - Minimax Regret - BPP Kit (30:36)
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Start3 Decision Tree Question (15:23)
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Start4. Shifters Haulage - CRQ (1:03:45)
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StartQUIZ - Risk and Uncertainty
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StartYour feedback is important for us !
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Section 11 - Budgeting System
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Budgeting (13:08)
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Start2. Objectives of Budget Planning and Control (12:42)
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Start3. Fixed and Flexible Budgets (12:57)
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Start4. Budgetary Control and Flexible Budgets (21:11)
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Start5. Budget Preparation Process (28:21)
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Start6. Functional Budgets (13:16)
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Start7. Noble Restaurant - CRQ - Budgeting (33:54)
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Section 12 - Quantitative Techniques
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Quantitative Analysis in Budgeting - High Low Method (19:47)
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Start2. Quantitative Analysis in Budgeting - Learning Curve (01:06:06)
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Start3. Forecasting - Coefficient of Correlation (33:33)
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Start4. Forecasting - Time Series Analysis - Introduction (12:57)
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Start5. Forecasting - Time Series Analysis - Moving Averages (13:14)
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Start6. Forecasting - Time Series Analysis - Example Solved (20:46)
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Start7. Complete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Section C - Question Big Cheese Chairs (27:59)
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Start2. Section C - Question Henry Co. (30:02)
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StartQuiz - Quantitative Techniques
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Section 13 - Budgeting and Standard Costing
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Standard Costing (20:17)
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Start2. Types of Standards (13:19)
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Start3. Advantages and Disadvantages of Standards (8:53)
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Start4. Concept of Standard Hour (5:33)
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Start5. Wastages and Losses in Standard Cost (8:07)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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StartQuiz - Budgeting and Standard Costing
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Section 14 - Variance Analysis
17 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Variance Analysis (5:46)
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Start2. Material Cost Variances (19:08)
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Start3. Labor Cost Variances (18:01)
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Start4. Variable Production Overhead Variances (18:30)
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Start5. Fixed Production Overhead Variances (18:15)
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Start6. Causes of Variances and Investigation (14:35)
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Start7. Mix and Yield Variances (27:52)
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Start8. Sales Mix and Quantity Variances (09:44)
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StartComplete Study Notes
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MTQs 211 - 215 - Organic Foods - Material Usage Variances - BPP Kit (39:35)
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Start2. MCQs - Material and Labour Variances (36:42)
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StartQuiz - Basic Variance Analysis
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StartQUIZ - Material Mix and Yield Variances
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StartQUIZ - Sales Mix and Quantity Variances
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Section 15 - Planning & Operational Variance Analysis
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Operational and Planning Variances (17:04)
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Start2. Implications of Standard Costing (12:44)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Section C - Q244 - Secure Net - Mat Planning and Op Var - BPP Kit (28:33)
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Start2. MTQs 226 - 330 Pine Company - Labour Planning and Op Var - BPP Kit (18:05)
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Start3. Section C - Q 249 Bed Co - Mat Planning and Operational Variance - BPP Kit (29:30)
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Start4. Sec C - Q 277 SU Company - Planning and Op Variances - Important discussion in the end about discurive questions(54:59)
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Start5. Section C - Q 241 Mic Co - Learning Curve in Budgeting - BPP Kit (29:12)
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StartYour feedback is important for us !
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StartQuiz - Planning and Operational Variance Analysis
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Section 16 - Performance Measurement
11 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Balance Scorecard Lecture (21:00)
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Start2. Building Block Model by Fitzgerald and Moon (25:57)
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Start3. Not for Profit Organizations (15:39)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 255 - 266 - Performance Measurement - BPP Kit (40:43)
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Start2. Section C - Q 326 Woodside - Non Profit Org Perf Measurement - BPP Kit (46:51)
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Start3. Section C - Q 341 One Stop Shop - Building Block (42:55)
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StartQUIZ - Financial Performance Measurement
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StartQUIZ - Non-Financial Performance Measurement
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Section 17 - Divisional Performance & Transfer Pricing
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Divisional Performance - ROI and RI (25:38)
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Start2. Divisional Performance - Transfer Pricing (12:01)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Section C - Q 86 - Bath Co Transfer Pricing - BPP Kit (35:15)
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Start2. Section C - Q 335 - Man Co - Transfer Pricing - BPP Kit (42:36)
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Start3. Section C - Q 339 - Sports Co - RI / ROI / ROCE - BPP Kit (59:24)
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Start4. Section C - BPP Mock Q 31 Jungle Co (1:08:36)
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StartQUIZ - Divisional Performance
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Recordings of Live Sessions for March 2026
12 Lessons-
Start1. Goodtyme Co - Case OTQ (40:07)
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Start2. CRQ - Stay Clean (47:55)
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Start3. CRQ - Static Co (54:21)
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Start4. CRQ - Safe Soap Co (45:31)
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Start5. MCQs - Quantitative Techniques (1:25:19)
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Start6. F5 - 6. CRQ - Lens Co
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Start7. CRQ - OSC Co - Building Block Model
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Start8. CRQ - People-s Bank - Balanced Score Card
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Start9. CRQ - Beeshire Local Authority (VFM)
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Start10. Costing - Throughput Accounting ACCA Sept Dec 2024 OTQ Goodtyme Co (30:42)
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Start11. Decision Making (Break Even) ACCA Sept Dec 2025 CRQ Keylene Co (1:12:10)
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Start12. Performance Measutrement ACCA Sept Dec 2025 CRQ Klen Co (1:18:33)
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Further Practice Questions (for March'26 session)
10 Lessons-
Start1. ABC - Case OTQ - Beckley Hills (39:52)
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Start2. Target Costing - Case OTQ - Chemical Free Clean Co (22:40)
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Start3. Lifecycle - Case OTQ - Shoe Co (24:06)
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Start4. CVP analysis - MCQs - Kaplan Kit (1:21:11)
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Start5. Case OTQ - Racquetz Co (35:44)
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Start6. Limiting Factor Analysis CSC Co
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Start7. Kit Question Yumi Co (1:07:20)
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Start8. Kit Question Kappa Co (55:38)_copy
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Start9. Performance Measurement CRQ - Ties Only Limited (1:09:44)_copy
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Start10. Tread Co (56:01)_copy
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Last 15 days Questions
15 Lessons-
Start1. A Co. (Sec B OTQ Throughput Accounting)
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Start2. Sweet Treats Bakery (Sec B OTQ Throughput Accounting)
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Start3. Sec A OTQ Advanced cost & management accounting
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Start4. Cardio Co. CVP Analysis Sec C Question
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Start5. Horngren Co. Sec B (Limiting factor OTQ)
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Start6. Sec A Decision Making Mcq's
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Start7. Continue or shut down Sec C Question Stay Clean Co
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Start8. Linear Programming Sec C Kaplan kit Question Cosmetic Co Part 1 (28:32)
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Start9. Sec C Flexed Budget Question Yumi Co.
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Start10. Sec C Choc Co Material mix & yield variances
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Start11. Sales mix and quantity variances Sec C Question Valet co.
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Start12. Divisional performance measurement Sec C Sports Co.
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Start13. Transfer pricing Sec C Question The Portable Garage Co.
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Start14. Sec C Question Rolling Budget STATIC Co
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Start15. Maximax Maximin & Minimax Regret rule Sec C Question Ticket Agent
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Past Papers
16 Lessons-
StartPM Past Paper June 2022 Questions
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StartPM Past Paper June 2022 Answers
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StartPM Past Paper December 2022 Questions
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StartPM Past Paper December 2022 Answers
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StartPM Past Paper June 2023 Questions
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StartPM Past Paper June 2023 Answers
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StartPM Past Paper December 2023 Questions
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StartPM Past Paper December 2023 Answers
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StartPM Past Paper June 2024 Questions
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StartPM Past Paper June 2024 Answers
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StartPM Past Paper December 2024 Questions
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StartPM Past Paper December 2024 Answers
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StartPM Past Paper Mar-Jun 2025 Questions
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StartPM Past Paper Mar-Jun 2025 Answers
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StartPM Past Paper Sep-Dec 2025 Questions
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StartPM Past Paper Sep-Dec 2025 Answers
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ACCA PM
Performance Management
Complete Course With Tutor Support
✔ Syllabus topic videos - 40 hours
✔ Exam focused study notes
✔ Kit question videos - 45 hours
✔ Active tutor support over WhatsApp
✔ Quizzes for each chapter
✔ Bonus - Weekly live sessions
✔ ACCA exam questions & solutions
✔ Exam style mock exam
ACCA PM (F5) Paper Overview
You'll develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.
ACCA PM is a challenging exam with the lowest pass rate among all skill-level exams. Though the ACCA PM syllabus is not very long, exam questions could prove tricky and unexpected.
Our ACCA PM course covers the entire syllabus in detail with extensive exam practice questions, and it comes with Active Tutor Support.
ACCA PM (F5) Syllabus
Important areas from the ACCA Performance Management exam syllabus are costing, short-term decision-making techniques, risk and uncertainty, budgeting and variances, and performance measurement.
The ACCA PM exam consists of three sections. Section A has 15 MCQs from different syllabus areas and section B consists of three OTQs with 10 points each. Section C contains two long questions, worth 20 marks each.
ACCA PM (F5) Exam Structure
A 20-mark question will be included from performance management, and it is likely that a 10-mark question will cover specialist management accounting techniques and decision-making. Advanced variances may be asked for for either 10 or 20 marks in Section B or Section C. Budgeting is important for the 20-mark questions in Section C.
The ACCA PM exam involves both short & long calculations; practicing exam questions is essential. The ACCA F5 course includes sufficient question practice videos. In addition, there are quizzes for each topic, which would help students achieve a maximum score in sections A and B. It is recommended to watch these videos and then attempt the short and long questions independently.
Time and Effort to Complete the ACCA PM Exam Preparation
The total time required to complete the ACCA F5 course and achieve a good score is approximately 140 - 160 hours. This covers everything, including your practice hours. If you are starting the ACCA Performance Management exam preparation nine to ten weeks before the exam, then you should allocate 12 to 14 hours per week, or otherwise accordingly.
Tutor's Advice
To perform well in ACCA PM, students should concentrate on case-based OTQs, especially in the costing section, which typically carries around 10 marks, and the performance measurement area, which can account for up to 20 marks in the exam.
A strong focus on analytical skills is essential, as PM questions often require interpretation and evaluation rather than lengthy calculations. Effective time management is crucial, applying the 1.8 minutes per mark rule to help maintain pace and ensure all questions are attempted. Candidates should also practice at least two full mock exams under strict exam conditions, as this builds exam discipline, improves speed, and boosts confidence for the final exam.
Course Content
Course Pricing
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Complete Learning Pack With Tutor Support
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- One time payment. Access starts today and expires on 12.06.2026
- Best for those who have busy work schedules
- Detailed video lectures covering complete syllabus
- Video lectures for exam questions and solutions
- Detailed study notes
- Online quizzes
- Active tutor support on WhatsApp group
- Regular update on materials
- Weekly live sessions
- Weekly assignments and progress tests
- Final Mock Exam
-
Complete Learning Pack With Tutor Support
-
- One time payment. Access starts today and expires on 12.09.2026
- Best for those who have busy work schedules
- Detailed video lectures covering complete syllabus
- Video lectures for exam questions and solutions
- Detailed study notes
- Online quizzes
- Active tutor support on WhatsApp group
- Regular update on materials
- Weekly live sessions
- Weekly assignments and progress tests
- Final Mock Exam