ACCA PM (F5) BPP Book Free Download

Performance Management PM (F5) is one of the most technical exams of the ACCA Applied Skills module. The F5 syllabus covers topics like Transfer Pricing, Variance Analysis, Budgeting and different costing techniques. To equip yourself fully for the exam, you should study for the ACCA F5 (PM) exam from a comprehensive and detailed study text. The BPP book for F5 (PM) is recommended by most students who have successfully passed the F5 Exam. You can download the ACCA F5 BPP study text by clicking the download button below.

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BPP is the first accredited publisher of ACCA and has been producing exceptionally good study resources. It’s a must-to-have book for papers like PM (F5).

The BPP F5 (PM) book covers the F5 (PM) syllabus topics and has exam-style questions including MCQs and MTQs. Before even opening the book, I recommend you check out the latest PM (F5) syllabus to ensure you’re on the same page with ACCA examining team.

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#1. 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

12889

8199

8199

17131

17131

13889

13889

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

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

are well-established

are well-established

have no previous business record

have no previous business record

are operating under limited budget

are operating under limited budget

manufactures products in bulk

manufactures products in bulk

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

Development costs

Development costs

Material handling costs

Material handling costs

Variable overhead costs

Variable overhead costs

Production Scheduling

Production Scheduling

#4. What is a Budgetary Slack?

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

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

Budgetary slack is one of the types of budget

Budgetary slack is one of the types of budget

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

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

Budgetary slack helps management plan a zero-based budget

Budgetary slack helps management plan a zero-based budget

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

Testing costs

Testing costs

Inventory holding costs

Inventory holding costs

Customer support costs

Customer support costs

Marketing costs

Marketing costs

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

Risk-neutral

Risk-neutral

Risk-managers

Risk-managers

Risk-averse

Risk-averse

Risk-seekers

Risk-seekers

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

Select TWO

Planning

Planning

Assessing performance

Assessing performance

To run the business in line with the legal framework

To run the business in line with the legal framework

Reduction in Tax

Reduction in Tax

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

Select TWO

It is less time consuming

It is less time consuming

More attainable budgets

More attainable budgets

It demotivates employees

It demotivates employees

It keeps employees motivated

It keeps employees motivated

#9. What ONE best describes target costing?

Target costing is a type of semi-variable cost

Target costing is a type of semi-variable cost

costs are allocated to different pools in target costing

costs are allocated to different pools in target costing

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

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

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

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

A profit-volume chart

A profit-volume chart

A Pi chart

A Pi chart

A break-even chart

A break-even chart

A volume-sales chart

A volume-sales chart

#11. 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?

$42.8

$42.8

$48.2

$48.2

$45.7

$45.7

$43.8$

$43.8$

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

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

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

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

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

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

It does not attempt to maximise profitability.

It does not attempt to maximise profitability.

Costs are only allocated to products when completed or sold.

Costs are only allocated to products when completed or sold.

#13. 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?

£73

£73

£47

£47

£53

£53

£60

£60

#14. 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)

1050

1050

2400

2400

1630

1630

1170

1170

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)

 

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

ABC works best with High-Low method

ABC works best with High-Low method

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

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

ABC can only be used in manufacturing businesses

ABC can only be used in manufacturing businesses

ABC is a marginal costing system

ABC is a marginal costing system

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