• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Idle time

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Idle time

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 27, 2016 at 11:14 am #298120
    Avatarmaan87
    Member
    • Topics: 119
    • Replies: 155
    • ☆☆☆

    Hi john sir how r u?

    John sir to find labour efficiency basic variance..should we use following formula…std hours for actual out vs. Actual hours for actual output…

    My question is that should we include an allownce for idle time in std hours? I mean to say should we adjust std hours for idle time or not?

    January 27, 2016 at 5:49 pm #298174
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    You don’t adjust the hours, but you do need to adjust the cost.
    It is all explained (with examples) in your lectures on idle time variances.

    Our lectures are a complete course for Paper F5.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Gyette on The Finance Function in the Digital Age – CIMA E1
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • AllisonHoang on MA Chapter 2 Questions Sources of Data
  • zuluthanda1@gmail.com on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in

Cookies
We serve cookies. If you think that's ok, just click "Accept all". You can also choose what kind of cookies you want by clicking "Settings". Read our cookie policy
Settings Accept all
Cookies
Choose what kind of cookies to accept. Your choice will be saved for one year. Read our cookie policy
  • Necessary
    These cookies are not optional. They are needed for the website to function.
  • Statistics
    In order for us to improve the website's functionality and structure, based on how the website is used.
  • Experience
    In order for our website to perform as well as possible during your visit. If you refuse these cookies, some functionality will disappear from the website.
  • Marketing
    By sharing your interests and behavior as you visit our site, you increase the chance of seeing personalized content and offers.
Save Accept all