• 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

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

question

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › question

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 29, 2021 at 4:34 pm #626613
    xyzc
    Participant
    • Topics: 413
    • Replies: 175
    • ☆☆☆☆

    What is an attainable standard?
    A standard which is based on currently attainable working conditions
    A standard which is established for use over a long period, which is used too show trends
    A standard which can be attained under perfect operating conditions and which includes no allowance for wastage spoilage machine breakdowns and other inefficiencies
    A standard which can be attained if production is carried out efficiently, machines are operated properly and/or materials are used properly. Some allowance is made for waste and inefficiencies.
    Why the first statement is not the correct answer. Also which type of standard is the second statement

    June 29, 2021 at 5:22 pm #626630
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54809
    • ☆☆☆☆☆

    It is current conditions that affect the current costs which are what we are comparing with the standard.

    The second statement is explaining a basic standard as I explain in my free lectures.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘question’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

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 2025 Exams

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

  • Atharvsoni05 on The nature and structure of organisations – ACCA Paper BT
  • Naomi23 on The nature and structure of organisations – ACCA Paper BT
  • Sergiu on FA Chapter 8 Questions Irrecoverable Debts and Allowances
  • kevster2352 on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • nizullah@hotmail.com on Basic group structures – Introduction – ACCA Strategic Business Reporting (SBR) lectures

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