Question paper Analysis F5

Text chapter Jun 2012 Dec 2011 Jun 2011 Dec 2010 Jun 2010 Dec 2009 Jun 2009 Dec 2008 Pilot paper

Part - SPECIALIST COST AND MANAGEMENT ACCOUNTING A

TECHNIQUES
2a 2b 2c 2d 2e Activity based costing Target costing Life cycle costing Throughput accounting Environmental accounting 4 4 5 1 1 2 4 1

Part - DECISION-MAKING TECHNIQUES B

3 4 5 6 7 Cost-volume-profit analysis Multi-limiting factors and the use of linear programming and shadow pricing Pricing decisions Make-or-buy and other short-term decisions Dealing with risk and uncertainty in decision-making 3 1 1 3 1.4 5 2 4

Part - BUDGETING C
8 9 9 10 8 Objectives Budgetary systems Types of budget Quantitative analysis in budgeting Behavioural aspects of budgeting 3 5 2 5 3 5 5 4 3 3

Part - STANDARD COSTING AND VARIANCE ANALYSIS D

11 12 12 13 13 Budgeting and standard costing Basic variances and operating systems Material mix and yield variances Planning and operational variances Behavioural aspects of standard costing 3 3 5 5 4 1 1 2 2 1 3 1 2 2

Part - PERFORMANCE MEASUREMENT AND E

CONTROL
14 The scope of performance 2 4 2 1 4

15 16

measurement Divisional performance and transfer pricing Performance analysis in not-for-profit organisations and the public sector