ACCA PM (F5) - Performance Management Exam Preparation Course

Demo Lectures
7 Lessons
- Introduction to Activity Based Costing (17:34)
  Preview
- Activity Based Costing Explained With Example and Solution (23:20)
  Preview
- Limiting Factor and Throughput Accounting (23:55)
  Preview
- MCQs Single Product Break Even and Limiting Factor (27:35)
  Preview
- Section C Question Woodside - Non Profit Perf Measurement (46:51)
  Preview
- Duff Co - Case OTQ - ABC (58:52)
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- QUIZ - Target Costing
  Preview
ACCA PM (F5) Resources
8 Lessons
- Instructions to Follow Before Starting Your Course
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- About Customized Study Planner (13:47)
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- Create Your Own Customized Study Plan
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- Download The Mobile App For The Study Planner
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- PM Resources
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- PM Standard Study Plan for June 2026 Attempt
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- F5 - Technical Articles
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- F5 - Formula Sheet
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Section 1 - Activity Based Costing
14 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Traditional versus Modern Business Environment (19:58)
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- 2. Introduction to Activity Based Costing (17:34)
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- 3. Cost Pools and Cost Drivers (12:32)
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- 4. Activity Based Costing Explained With Example and Solution (23:20)
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- 5. Implications, Benefits and Criticism of ABC (6:53)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Absorption & ABC - MCQs - Kaplan Kit (1:10:17)
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- 2. Sec C - Activity Based Costing Kit Q 3 Z Co (1:02:55)
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- 3. Sec C - ABC OTQ Duff Co (58:52)
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- 4. Sec C - ABC Brick-by-Brick (28:30)
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- Quiz - Activity Based Costing - Calculation
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- Quiz - Activity Based Costing - Theory
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Section 2 - Target Costing
10 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Learning Curve (33:57)
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- 2. Target Costing Explanation (29:26)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Target Costing - MCQs - Kaplan Kit (21:20)
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- 2. OTQ 72 - 75 Cam Co - Target Accounting (33:31)
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- 3. Helot Co. - Case OTQ - Target Costing (38:29)
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- Quiz - Target Costing - Calculation
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- Quiz - Target Costing - Theory
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Section 3 - Lifecycle Costing
11 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Overview of Lifecycle Costing (14:38)
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- 2. Lifecycle Costing versus Traditional Costing (15:19)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Volt Co. Case OTQ - Lifecycle (32:54)
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- 2. Midhurst Co. Case OTQ - Lifecycle (25:27)
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- 3. Lifecycle Costing - MCQs - Kaplan Kit (33:34)
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- Your feedback is important for us !
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- Quiz - Life Cycle and Environmental Costing (Calculation)
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- Quiz - Life Cycle and Environmental Costing (Theory)
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Section 4 - Throughput Accounting
14 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Overview of Throughput Accounting (16:48)
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- 2. TOC and Bottleneck Resource (10:38)
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- 3. Calculating Throughput Accounting Ratio (TPAR) (22:34)
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- 4. Throughput Accounting Explained With Example (31:45)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. MCQs 19 -25 Throughput Accounting Purpose - BPP Kit (44:30)
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- 2. OTQ 77 - 81 - Yam Co - Throughput Accounting - BPP Kit (29:58)
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- 3. Throughput Accounting Questions & Target Costing (22:25)
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- 4. Kaplan Kit MCQs - Throughput (57:07)
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- 5. Sweet treat bakery - Case OTQ - Throughput (01:0.1)
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- QUIZ - Throughput Accounting - Theory
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- Quiz - Throughput accounting - Calculation
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Assignment 1
1 Lesson
- F5 Assignment 1 - Throughput Accounting
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Section 5 - Environmental Management Accounting
6 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Overview of Environmental Costing (15:27)
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- 2. Frameworks for Environmental Costs (9:54)
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- 3. Accounting for Environmental Costs (12:27)
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- 4. Environmental Accounting - Kaplan Kit MCQs (45:20)
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- QUIZ - Life Cycle and Environmental Costing
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Test Your Understandings 1 and 2 - Information Technologies and Management Accounting
2 Lessons
- Test 1 - Part A - Information, technologies and systems for organisational performance
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- Test 1 - Part B - Specialist cost and management accounting techniques
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Section 6 - Cost Volume Profit Analysis (CVP Analysis)
15 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. CVP Overview, Breakeven Point and Breakeven Revenue (17:40)
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- 2. Margin of Safety and Target Profit (9:44)
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- 3. Breakeven and Profit Volume Chart (16:02)
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- 4. Multi Product Breakeven Point (20:16)
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- 5. Multi Product Target Profit (5:48)
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- 6. Multi Product Margin of Safety (12:15)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. MCQs 89 - 91 - Single Product Break Even - BPP Kit (44:35)
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- 2. MCQs 92 - 94 - Single Product Break Even - BPP Kit (27:35)
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- 3. MCQs 109 - 116 CVP Analysis - BPP Kit (23:00)
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- 4. OTQ - CVP - Hare Events (40:44)
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- Quiz - Cost Volume Profit Analysis - Calculation
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- Quiz - Cost Volume Profit Analysis - Theory
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Section 7 - Limiting Factor Analysis
16 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Single Limiting Factor (23:55)
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- 2. Shadow Price (25:55)
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- 3. Limiting Factor and Throughput Accounting (23:55)
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- 4. Multiple Limiting Factors - Linear Programming (32:19)
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- Complete Study Notes
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- Complete Study Notes (Make or Buy Decision)
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. MCQs 105, 107, 120 - Shadow Pricing and Value of Perfect Info - BPP Kit (34:42)
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- 2. Sec C - Linear Programming Q 30 Higgins (31:13)
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- 3. Sec C - Linear Programming Q 160 Cut and Stitch (33:21)
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- 4. OTQ - Linear Programming CARA Co - Case OTQ (45:39)
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- Quiz - Limiting Factor Analysis - Calculation
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- Quiz - Limiting Factor Analysis - Theoretical
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- QUIZ - Shadow Pricing - Calculation
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- Quiz - Shadow Pricing - Theory
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Section 8 - Pricing Decisions
17 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Introduction to Pricing (11:28)
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- 2. Equation of the Straight Line (20:57)
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- 3. Price Elasticity of Demand (16:56)
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- 4. Demand Equation (17:26)
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- 5. Optimum Price for Maximizing Profits (24:03)
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- 6. Decisions to Increase Production and Sales (28:50)
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- 7. Pricing Strategies (25:17)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. MCQs - Demand Equation (50:28)
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- 2. MTQs - Demand Equation and Pricing (30:54)
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- 3. Pricing Decisions Heat Co - CRQ (51:44)
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- 4. Pricing MCQs - Kaplan Kit (36:02)
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- QUIZ - Pricing Method
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- Quiz - Pricing Decisions - Calculation
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- Quiz - Pricing Decisions - Theory
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Section 9 - Short Term Decision Making
19 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Shut Down Decisions (12:04)
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- 2. Short Decision Making & Relevant Cost of Materials (29:03)
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- 3. Relevant Cost of Labour (13:06)
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- 4. Make or Buy Decisions (24:54)
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- 5. Further Processing Decisions (19:43)
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- Complete Study Notes
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. OTQ - Relevant Costing Ennerdale Co 132-136 (31:39)
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- 2. OTQ - Relevant Costing - T Co 152-156 (18:28)
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- 3. Sec C - Make or Buy Decisions Kit Q 154 Robber (23:13)
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- 4. Sec C - Incremental Analysis Kit Q 153 Bits and Pieces (35:14)
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- Quiz - Make or Buy Decisions - Theory
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- Quiz - Make or Buy Decisions - Calculation
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- Quiz - Relevant Costing - Theory
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- Quiz - Relevant Costing - Calculation
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- Quiz - Shut Down Decisions - Theory
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- Quiz - Shut down Decisions - Calculation
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Section 10 - Risk and Uncertainty
18 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Introduction to Risk and Uncertainty (19:40)
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- 2. Expected Values (24:16)
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- 3. Payoff Tables (25:06)
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- 4. Two Unknowns and Joint Probabilities (18:16)
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- 5. Maximin and Maximax Decision Rules (9:37)
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- 6. Minimax Regret (19:28)
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- 7. Decision Tree Introduction (10:04)
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- 8. Sensitivity Analysis (16:09)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. MCQs 110 - 113 - Risk and Uncertainty - Minimax Regret - BPP Kit (50:32)
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- 2. OTQ - Q 132 - 136 BDU - Risk and Uncertainty - Minimax Regret - BPP Kit (30:36)
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- 3 Decision Tree Question (15:23)
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- 4. Shifters Haulage - CRQ (1:03:45)
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- QUIZ - Risk and Uncertainty - Calculation
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- Quiz - Risk & Uncertainty - Theory
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- Your feedback is important for us !
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Test Your Understanding 3 - Decision Making Techniques
1 Lesson
- Test 3 - Decision-making techniques
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Section 11 - Budgeting System
8 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Introduction to Budgeting (13:08)
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- 2. Objectives of Budget Planning and Control (12:42)
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- 3. Fixed and Flexible Budgets (12:57)
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- 4. Budgetary Control and Flexible Budgets (21:11)
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- 5. Budget Preparation Process (28:21)
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- 6. Functional Budgets (13:16)
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- 7. Noble Restaurant - CRQ - Budgeting (33:54)
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Section 12 - Quantitative Techniques
13 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Quantitative Analysis in Budgeting - High Low Method (19:47)
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- 2. Quantitative Analysis in Budgeting - Learning Curve (01:06:06)
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- 3. Forecasting - Coefficient of Correlation (33:33)
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- 4. Forecasting - Time Series Analysis - Introduction (12:57)
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- 5. Forecasting - Time Series Analysis - Moving Averages (13:14)
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- 6. Forecasting - Time Series Analysis - Example Solved (20:46)
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- 7. Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Section C - Question Big Cheese Chairs (27:59)
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- 2. Section C - Question Henry Co. (30:02)
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- Quiz - Quantitative Techniques - Theory
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- Quiz - Quantitative Techniques - Calculation
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Section 13 - Budgeting and Standard Costing
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Introduction to Standard Costing (20:17)
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- 2. Types of Standards (13:19)
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- 3. Advantages and Disadvantages of Standards (8:53)
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- 4. Concept of Standard Hour (5:33)
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- 5. Wastages and Losses in Standard Cost (8:07)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- Quiz - Budgeting and Standard Costing
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Section 14 - Variance Analysis
17 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Introduction to Variance Analysis (5:46)
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- 2. Material Cost Variances (19:08)
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- 3. Labor Cost Variances (18:01)
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- 4. Variable Production Overhead Variances (18:30)
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- 5. Fixed Production Overhead Variances (18:15)
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- 6. Causes of Variances and Investigation (14:35)
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- 7. Mix and Yield Variances (27:52)
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- 8. Sales Mix and Quantity Variances (09:44)
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- Complete Study Notes
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. MTQs 211 - 215 - Organic Foods - Material Usage Variances - BPP Kit (39:35)
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- 2. MCQs - Material and Labour Variances (36:42)
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- Quiz - Basic Variance Analysis
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- QUIZ - Material Mix and Yield Variances
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- QUIZ - Sales Mix and Quantity Variances
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Section 15 - Planning & Operational Variance Analysis
12 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Operational and Planning Variances (17:04)
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- 2. Implications of Standard Costing (12:44)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Section C - Q244 - Secure Net - Mat Planning and Op Var - BPP Kit (28:33)
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- 2. MTQs 226 - 330 Pine Company - Labour Planning and Op Var - BPP Kit (18:05)
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- 3. Section C - Q 249 Bed Co - Mat Planning and Operational Variance - BPP Kit (29:30)
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- 4. Sec C - Q 277 SU Company - Planning and Op Variances - Important discussion in the end about discurive questions(54:59)
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- 5. Section C - Q 241 Mic Co - Learning Curve in Budgeting - BPP Kit (29:12)
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- Your feedback is important for us !
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- Quiz - Planning and Operational Variance Analysis
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Test Your Understanding 4 - Budgeting and Control
1 Lesson
- F5 Progress Test 4 - Budgeting and control
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Section 16 - Performance Measurement
11 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Balance Scorecard Lecture (21:00)
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- 2. Building Block Model by Fitzgerald and Moon (25:57)
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- 3. Not for Profit Organizations (15:39)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. MCQs 255 - 266 - Performance Measurement - BPP Kit (40:43)
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- 2. Section C - Q 326 Woodside - Non Profit Org Perf Measurement - BPP Kit (46:51)
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- 3. Section C - Q 341 One Stop Shop - Building Block (42:55)
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- QUIZ - Financial Performance Measurement
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- QUIZ - Non-Financial Performance Measurement
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Section 17 - Divisional Performance & Transfer Pricing
10 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Divisional Performance - ROI and RI (25:38)
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- 2. Divisional Performance - Transfer Pricing (12:01)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 1. Section C - Q 86 - Bath Co Transfer Pricing - BPP Kit (35:15)
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- 2. Section C - Q 335 - Man Co - Transfer Pricing - BPP Kit (42:36)
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- 3. Section C - Q 339 - Sports Co - RI / ROI / ROCE - BPP Kit (59:24)
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- 4. Section C - BPP Mock Q 31 Jungle Co (1:08:36)
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- QUIZ - Divisional Performance
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Test Your Understanding 5 - Performance Measurement and Control
1 Lesson
- Test 5 - Performance measurement and control
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Additional MCQ Assessments
4 Lessons
- Progress Test 1 - Section A & B
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- Progress Test 2 - Section C
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- Progress Test 3 - Section D
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- Progress Test 4 - Section E
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Recordings of Live Session for June 2026
3 Lessons
- 1. Orientation Session for June 2026 (39:59)
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- 2. Activity Based Costing - Exam Q - Raasay Co (32.09)
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- 3. Throughput Accounting - Exam Q - (Case OTQ) - Solar So. (33:50)
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Last 15 days Questions
15 Lessons
- 1. A Co. (Sec B OTQ Throughput Accounting)
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- 2. Sweet Treats Bakery (Sec B OTQ Throughput Accounting)
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- 3. Sec A OTQ Advanced cost & management accounting
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- 4. Cardio Co. CVP Analysis Sec C Question
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- 5. Horngren Co. Sec B (Limiting factor OTQ)
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- 6. Sec A Decision Making Mcq's
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- 7. Continue or shut down Sec C Question Stay Clean Co
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- 8. Linear Programming Sec C Kaplan kit Question Cosmetic Co Part 1 (28:32)
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- 9. Sec C Flexed Budget Question Yumi Co.
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- 10. Sec C Choc Co Material mix & yield variances
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- 11. Sales mix and quantity variances Sec C Question Valet co.
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- 12. Divisional performance measurement Sec C Sports Co.
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- 13. Transfer pricing Sec C Question The Portable Garage Co.
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- 14. Sec C Question Rolling Budget STATIC Co
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- 15. Maximax Maximin & Minimax Regret rule Sec C Question Ticket Agent
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Past Papers
16 Lessons
- PM Past Paper June 2022 Questions
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- PM Past Paper June 2022 Answers
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- PM Past Paper December 2022 Questions
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- PM Past Paper December 2022 Answers
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- PM Past Paper June 2023 Questions
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- PM Past Paper June 2023 Answers
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- PM Past Paper December 2023 Questions
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- PM Past Paper December 2023 Answers
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- PM Past Paper June 2024 Questions
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- PM Past Paper June 2024 Answers
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- PM Past Paper December 2024 Questions
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- PM Past Paper December 2024 Answers
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- PM Past Paper Mar-Jun 2025 Questions
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- PM Past Paper Mar-Jun 2025 Answers
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- PM Past Paper Sep-Dec 2025 Questions
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- PM Past Paper Sep-Dec 2025 Answers
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Demo Lectures

ACCA PM (F5) Resources

Section 1 - Activity Based Costing

Section 2 - Target Costing

Section 3 - Lifecycle Costing

Section 4 - Throughput Accounting

Assignment 1

Section 5 - Environmental Management Accounting

Test Your Understandings 1 and 2 - Information Technologies and Management Accounting

Section 6 - Cost Volume Profit Analysis (CVP Analysis)

Section 7 - Limiting Factor Analysis

Section 8 - Pricing Decisions

Section 9 - Short Term Decision Making

Section 10 - Risk and Uncertainty

Test Your Understanding 3 - Decision Making Techniques

Section 11 - Budgeting System

Section 12 - Quantitative Techniques

Section 13 - Budgeting and Standard Costing

Section 14 - Variance Analysis

Section 15 - Planning & Operational Variance Analysis

Test Your Understanding 4 - Budgeting and Control

Section 16 - Performance Measurement

Section 17 - Divisional Performance & Transfer Pricing

Test Your Understanding 5 - Performance Measurement and Control

Additional MCQ Assessments

Recordings of Live Session for June 2026

Last 15 days Questions

Past Papers

Course Pricing

ACCA PM (F5) - June 2026 Attempt

ACCA PM (F5) - Sept 2026 Attempt