F5 ANALYSIS OF PAST PAPERS

Specialist cost and management accounting techniques 1. Activity-based costing 2. Target costing 3. Life-cycle costing 4. Environmental accounting 5. Throughput accounting Decision-making techniques 1. Multi-limiting factors and the use of linear programming and shadow pricing 2. Pricing decisions 3. Make-or-buy and other short-term decisions 4. Dealing with risk and uncertainty in decision- making 5.CVP analysis Budgeting 1. Objectives 2. Budgetary systems 3. Types of budget 4. Quantitative analysis in budgeting 5. Behavioural aspects of budgeting Standard costing and variances analysis 1. Budgeting and standard costing 2. Basic variances and operating statements 3. Material mix and yield variances 4. Planning and operational variances 5. Behavioural aspects of standard costing Performance measurement and control 1. The scope of performance measurement 2. Divisional performance and transfer pricing 3. Performance analysis in not-for-profit organisations and the public sector 4. External considerations and behavioural aspects

Pilot paper Dec 07 Jun 08 Com. Dis. Com. Dis. Com. Dis. 15 10 13 12 12 13 -

Dec 08 Com. Dis. 4 -

Jun 09 Com. Dis. 11 9

Dec 09 Com. Dis. -

Jun 10 Dec 10 Com. Dis. Com. Dis. 13 7 14 6 -

Jun 11 Dec 11 Jun 12 Com. Dis. Com. Dis. Com. Dis. 2 4 16 16 4 13 7 -

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9 11

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10

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41

25 59 100

6 43

19 57 100

15 58

10 42 100

13 46

12 54 100

3 48

17 52 100

14 67

6 33 100

6 56

24 44 100

10 59

10 41 100

10 63

10 37 100

14 55

6 45 100

12 39

8 4 4 61 100