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Forums › ACCA Forums › ACCA PM Performance Management Forums › Truffle co bpp revision kit question no : 223
Sir ,in question they mention 20% slower for the new operation I can’t able to get the 1.2 in calculating efficiency planning variance can you help me to find this .
Thanks in advance
In future you must ask in the Ask the Tutor Forum if you are wanting me to answer. This forum is for students to help each other.
The time to make the chocolates is 20% longer than it was before. Multiplying by 1.2 is the same as adding 20% to the time.
0.5 + (20% x 0.5) = 0.6
or
0.5 x 1.2 = 0.6
It doesn’t matter which way you get the 0.6 in the exam.
Okay thank you sir.
You are welcome 🙂