The following should be the main focus areas for the 5 questions in Section B:
1) Costing
- Activity Based costing
- Theory of Constraints
2) Decision making
- Linear programming
- Break-even Analysis
- Relevant costing
- Decision Rules
3) Budgeting
- Learning curves
- Flexible budgets
4) Standard costing
- Material Usage - Mix & Yield variance
- Sales Mix & Quantity variance
- Planning & Operational Variance
5) Performance Measurement
- Financial & non financial performance measures
- Transfer Pricing
Note that to pass, there is no substitute for adequate preparation and hence a comprehensive review of the whole syllabus is required.
The above list of topics should therefore be viewed as best not be left out in your revision.
Please do contact me by email if you require further assistance and do contact me to inform of the outcome of the examination results.
GOOD LUCK (BUT BEST LUCK COMES TO THOSE WHO PREPARE WELL!)
REGARDS AND THANK YOU.
BALWANT SINGH
FTMSGLOBAL SUBJECT SPECIALIST LECTURER REVISION F5
EMAIL : This email address is being protected from spambots. You need JavaScript enabled to view it.