ACCA F5 (PM) Kaplan Study Text Download

Performance management PM, previously F5 is considered as one of the most technical papers of the ACCA Applied Skills Module. If you’re looking to download Kaplan Book for paper PM (F5). you can do so by clicking the download button below. The F5 (PM) Study text uploaded is in pdf format and you can download it for FREE.

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The Kaplan study text contains 14 chapters and covers the whole PM Syllabus. Kaplan is an approved ACCA learning provider which means the Kaplan study text is a trusted source to study for Paper PM (F5).

The Kaplan book contains exam-style questions at the end of each chapter and lets you test your understanding of the chapter. We have written a detailed article on how to pass the ACCA Paper PM, I recommend you check it out!

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#1. What is a Budgetary Slack?

Budgetary slack is one of the types of budget

Budgetary slack helps management plan a zero-based budget

A built-in cushion that seeks to increase the chances of the actual performance being better than the budget.

A built-in obstacle that seeks to stop the management from attaining the budget

#2. Which ONE of the following cost would you expect in the development stage of a product's life cycle?

Inventory holding costs

Marketing costs

Customer support costs

Testing costs

#3. For the number of production runs, which of the following might be a cost driver?

Material handling costs

Production Scheduling

Variable overhead costs

Development costs

#4. A company has calculated that the target cost for Product DELTA is £40 per unit. This is based on an expected production and sales volume of 3,000 units. If the company wishes to earn 25% profit, what market price will be the target cost?

£53

£47

£60

£73

#5. A company sells a product at a price of $40, earning a 20% profit. Expected increase in the costs are 7%. The company wants to maintain the 20% profit. What would be the new selling price?

$43.8$

$45.7

$42.8

$48.2

Current cost is 80% of $40 = 40*0.8= $32.

Expected increase of 7% will increase the price to 32*1.07= $34.24

New selling price, keeping 20% profit = 34.24/0.8= $42.8

#6. Grapevine company uses throughput accounting. Details of one of its products per unit are as follows. Selling price = 200, Material costs = 100, Conversion costs = 70, Time on bottleneck resource= 6 minutes. What is the return per hour for the product? (nearest 10)

1170

1050

1630

2400

Return is calculated as;

Seling Price-material price/(time on bottleneck resource/conversion costs)

Putting values we get,

200-100/(6/70)

= 100/0.085

= 1166.8 OR 1170 (nearest 10)

#7. Select which TWO of the following are advantages of participative budgeting.

Select TWO

More attainable budgets

It is less time consuming

It keeps employees motivated

It demotivates employees

#8. Decision makers who use maximax criteria to make decisions are called _____?

Risk-neutral

Risk-averse

Risk-seekers

Risk-managers

#9. Select TWO purposes for which standard costing may be used for

Select TWO

Reduction in Tax

Planning

Assessing performance

To run the business in line with the legal framework

#10. The relationship between sales, volume and profit is illustrated by _____?

A profit-volume chart

A volume-sales chart

A break-even chart

A Pi chart

#11. Which ONE of the following statements about Activity Based Costing (ABC) is true?

ABC is a marginal costing system

ABC must be based on activities that are measurable in quantitative terms.

ABC works best with High-Low method

ABC can only be used in manufacturing businesses

#12. Zero-based budgeting is best for businesses that _____________

are operating under limited budget

have no previous business record

are well-established

manufactures products in bulk

#13. Which of the following is a distinctive feature of throughput accounting?

It does not attempt to maximise profitability.

In throughput accounting, work in progress is valued at material cost only.

In throughput accounting, work in progress is valued at labour cost only

Costs are only allocated to products when completed or sold.

#14. A business manufactures a product that it sells for $100. Variable costs are $10/unit. Next month's fixed costs are expected to be $1 million. If the finance director wants to make a profit of $150,000. How many units must be sold?

12889

17131

13889

8199

Formula to calculate = Fixed costs Profit/contribution per unit

Putting values we get,

1,000,000 150,000/90

= 1,250,000/90

= 13,889

#15. What ONE best describes target costing?

costs are allocated to different pools in target costing

Target costing is a type of semi-variable cost

In target costing, different markets are identified for a product and the product is sold in the markets at lower price

It identifies market price of the product and subtract a desired profit margin to arrive at a target cost for the product

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