F5 June 2008 exam tips

Specialist cost and management accounting techniques

● Activity-based costing: Linacre (paper 2.4 Dec 05), Triple Ltd (pilot paper Q1)

● Target costing: Edward (Dec 07 Q1)

● Back-flush accounting: CSIX (paper 3.3 Dec 05)

● Throughput accounting: Ride (paper 3.3 Dec 04)

Decision-making techniques

● Risk and uncertainty: Envico Ltd (paper 3.3 Dec 05 Q1)

● Pricing: Alocin (paper 3.3 Dec 04 Q1)

● Relevant cost and further process: Sniff Ltd (F5 Dec 07 Q4)

Budgeting

● Flexed budget: Leysel Co (paper 2.4 Dec 06)

● Budgetary control: Spike Ltd (F5 Dec 07 Q3)

● Learning curve: Velo Racers (paper 3.3 June 03), BFG (pilot paper Q3)

● Series analysis: Storrs plc (paper 2.4, June 03 Q2)

Standard costing and variances analysis

● Basic variance: Ash plc (paper 2.4, Jun 06)

● Mix and yield variance: Carat plc (paper 2.4, Dec 03)

● Variance and performance: Simply soup Ltd (pilot paper, Q2)

Performance measurement and control

● Financial Performance evaluation: Ties Only Ltd (F5 Dec 07 Q2)

● Balanced scorecard: Preston (pilot paper Q4),

● Building block model-Fitzgerald and Moon: BLA (paper 3.3, Dec 03)