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External Influences on Organisational Performance – ACCA Advanced Performance Management (APM)

VIVA

The business environment has been changing rapidly in recent years due to factors such as:

  • Increased competition
  • Globalisation
  • Privatisation
  • Technology in general; information technology; the Internet
  • Rapid changes in customer requirements
  • New approaches to manufacturing e.g. just-in-time; dedicated cells.

Reader Interactions

Comments

  1. vaish24 says

    July 11, 2023 at 3:28 pm

    hello, in the chater 7 example 3 , where does the 2/3rd of fixed costs which relates to factory time go to ?

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  2. ceevs92 says

    November 22, 2020 at 1:12 am

    Hi. Thanks you for this lecture (& all your lectures for that matter). I was hoping you could help with regards to one of the recommended questions (Robust Laptops). The answer suggests that the overhead allocated under the current method of standard costing is $596.22. The formula they have advised for this is (14,190,000/(23,800×3)) however, this gives $198.74, so I am unsure why this is multiplied by 3 again to give the answer?
    Appreciate any assistance you can give with this
    Thanks

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    • Ken Garrett says

      November 22, 2020 at 4:53 am

      There are 3 labour hours per unit so the hourly absorption rate must be x3 to get absorption per unit.

      Better to ask question in the “Ask ACCA tutor” part of the website as we regularly mpnitor there.

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  3. asher100 says

    May 7, 2019 at 11:46 pm

    Isn’t the question saying for every 1,000 units of product A produced, $30,000 in fixed costs are being incurred? Therefore why are we multiplying 1,000 * $30,000?

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    • asher100 says

      May 7, 2019 at 11:48 pm

      Answered my own question. Didn’t initially see that it said unit cost card in the question.

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  4. nm11 says

    April 4, 2019 at 6:27 pm

    Hello

    The exam Qs given here in the lectures are old ie before 2014 –
    – giving Dec 2007/June 2010June 2010/June 2013

    Is it possible to have later ones – as on the ACCA website they start from 2014 onwards.

    please advise

    Thank You.

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  5. Jeet says

    April 30, 2018 at 9:12 am

    Wonderful lecture. Thank you, Gromit!

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  6. bobcat says

    November 22, 2015 at 1:12 pm

    Excellent lecture. Thank you…

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  7. zeshanabbas says

    November 20, 2015 at 1:03 pm

    Sir, excellent… Thanx a lot.

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  8. xfyang says

    November 8, 2015 at 10:59 am

    Thanks a lot to the Opentuition. The knowledge learnt not only helpful for preparing the exam but also directly useful for my daily responsibilty scope. Thanks your all!

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    • mawambugu says

      November 10, 2015 at 9:11 pm

      Excellent teaching i wish i discovered this site ealier, Kudos sir you are good. Maryscola

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  9. mak7ali says

    November 3, 2015 at 5:10 pm

    These lectures and notes are really helpful, Mr Gromit 馃檪
    Thanks for all your effort.

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  10. afridi9rizwan says

    April 24, 2015 at 6:51 am

    There is a typing error in the notes as it mentions 1000 units of B rather than 100

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    • Georgemulanda says

      August 3, 2015 at 2:07 pm

      That’s very true, it almost got me confused

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  11. honeyman says

    March 14, 2015 at 7:33 pm

    Thanks for this lecture.It is very helpful.

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  12. slobodanm says

    March 5, 2015 at 5:24 pm

    Very good.

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