Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Idle time variances and absorption variances
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LMR1006.
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- February 10, 2025 at 7:01 am #715313
Hello Sir, I have checked whole syllabus of PM and ABC variance and Idle time variance are nowhere mentioned. Are they part of the syllabus? Please advise
February 10, 2025 at 9:16 am #715316Yes, a PM exam can include questions about idle time variance although it’s not a major focus area and the exam is more likely to test on calculating variances related to material usage, labour efficiency, and sales volume, rather than specific variances like idle time that assume perfect operating conditions with no allowance for idle time.
As for ABC variances, I don’t think it’s in the exam anymore.February 11, 2025 at 5:41 am #715322Thank you and one last question is linear regression analysis as well as time serie analysis examinable in pm
Thank you in advanceFebruary 11, 2025 at 8:07 am #715326I have attached the syllabus for your reference……
it is important to note that while these topics are included due to earlier assumed knowledge MA, calculations relating to them will not be asked in the PM exam. Instead, you are expected to understand the concepts.
If you want to know something different like this ..can you start a new question please.
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