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ACCA F5 Exam Capabilities  

The outcomes of the F5 exam for students will be:

1. Explaining and applying cost accounting techniques

2. Selecting and appropriately applying decision-making techniques to facilitate business decisions and     promoting efficient and effective use of scarce business resources, appreciating the risks and     uncertainty inherent in business and controlling those risks

3. Identifying and applying appropriate budgeting techniques and methods for planning and control and     using standard costing systems to measure and control business performance and to identify remedial     action

4. Identifying and discussing performance management information and measurement systems and     assessing the performance of an organisation from both a financial and nonfinancial viewpoint,     appreciating the problems of controlling divisionalised businesses and the importance of allowing for     external aspects


ACCA F5 Exam Format and Structure

  • A 3 hour 15 minute exam (Paper based exams from September 2016 onwards)
  • A pass mark of 50%
  • Section A of the exam comprises 15 multiple choice questions of 2 marks each
  • Section B of the exam comprises three questions comprised of 5 multiple choice questions
  • Section C of the exam comprises two 20 mark questions

ACCA F5 Full Syllabus and Study Guide

Access the most up to date ACCA F5 Performance Management Syllabus and Study Guide by going to - F5 Syllabus

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ACCA F5 Performance Management Syllabus

The F5 Performance Management exam is one of the six papers that need to be completed within the 'Skills' module. The 'Skills' module is the second and final module at the Fundamentals level.

In order to proceed to the next level, 'Professional', all exams must be successfully completed. However please note that exams do not need to taken in any specific order (e.g. F5 can be completed first followed by F4, F6 and so on).

See the diagram on our Syllabus Overview page for more details on how the F5 exam fits into the overall syllabus structure.

The aim of the F5 exam is 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.

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