Nature of the paper
ACCA F5 Paper (Performance Management) builds on topics that you have learnt at F2 (Management Accounting). It goes beyond merely churning out calculations. Rather, you need to be able to make informed decisions based on the information you are given.
Structure of the paper
There are two sections to the exam –
Section A will comprise 20 multiple choice questions of 2 marks each;
Section B of the exam comprises three 10 mark questions and two 15 mark questions.
The two 15 mark questions will come from decision making techniques, budgeting and control, and/or performance measurement and control areas of the syllabus.The Section A questions and the other questions in section B can cover any areas of the syllabus.
There are 3 hours for the exam, plus 15 minutes of reading time.
Overall, approximately 50% of the exam involves calculations, and approximately 50% is written.
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