F5, PERFORMANCE MANAGEMENT
These are the changes to the syllabus and these are summarised in Table 3 below.
Table 3 – Changes to the F5 exam
 

Section and subject area

Syllabus content

C1 Budgetary systems and types of budget

C1 is now combines the previous C1 and C2 and as a result the learning outcomes have been re-ordered
Learning outcomes C1g and C1h were previously C8d and C8f
C1f is a new learning outcome focused on beyond budgeting

C2 Quantitative analysis in budgeting

Previously was C3 but no change to content

C3 Standard costing

Previously was C4 but no change to content

C4 Material mix and yield variances

Previously was C5 but no change to content

C5 Sales mix and quantity variances

Previously was C6 but no change to content

C6 Planning and operational variances

Previously was C7 but no change to content

C7 Performance analysis

Previously was C8 and titled ‘Performance analysis and *al aspects’. C8d and C8f have been moved to C1 and as a result the learning outcomes have been reordered