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In opentution f5 lecture of mix & yield variances,the tutor said that we can get more kgs of material in total even if we have mixed the materials in the right proportion & have paid the right price.How come is it??
I said that you might use more kg in total than you should need to in total for the production. That would be because you were wasting more materials in production than you were supposed to as per the standard cost card.
in dec 11 the kestion ask to calculate yield .on wat quality should we use for std cost based on actual production
According to the cost card, each unit should use 45 grams of material (20 + 15 + 10).
Since the total production was 320,000 units, the total material used should have been 101,000 x 45 = 4,545,000 grams (or 4,545 kg)IN PILOT PAPER num 2 b .how do we calculat the yield .i use to do like zat
AQ SQ
SM SM
SP SP
but i dont knw wat figur shoul we use to get the SQ …PLZ help me thkI don’t like using formulae – it is important for the exam that you understand what you are doing and that you can explain it (for the written parts of the questions).
I don’t know what you mean by SQ, and AQ etc..(and what does knw and thk mean????)
@ gurly ……..books write SQ as an abbreviation for standard quantity & AQ for actual quantity
For the yield variance, you compare the actual total input (with standard mix and standard costs) with the standard input for the actual output (at standard mix and standard cost).
So….the actual total input was 82,000 + 4,900 + 122,000 = 208,900 litres.
According to the standard cost card, the total input should be 0.90 + 0.05 + 1.10 = 2.05 litres for every 1 litre of soup. So for the actual production of 112,000 litres, the total input should be 2.05/1 x 112,000 = 229,600 litres.
If you calculate both at standard mix and standard cost, then the difference is the yield variance.
(There are other ways of getting the same answer, but this is the way I find the easiest!)
Have you watched my lecture on mix and yield variances?
thk i got the ans (the only part zat i didnot knw was (2.05 *112000)=229600
then i knw use 229600 *0.9/2.05 * 0.8 we do the same for the 3 products thk a lotthk ..can u give me all the analysis of pastpaper since 03-12..which numbers is which topics?
What do you mean by since 03-12??
You can download all the past papers from the ACCA website.no i want to past paper analist example jun12 num 4 is variance ..i research for it but i didnot get ..
I do not quite understand you.
Question 4 in the June 2012 exam IS variance analysis!Every exam has one question from each of the five syllabus areas – advanced costing techniques; decision making techniques; budgeting; variance analysis; and performance measurement.
ok …i have already nearly done all kestions in past paper 07-12 …i dont knw how to revise further more i want to do addition all kestion exam types can u sen me a link
You can find all the past exam question on the ACCA website – http://www.accaglobal.com
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