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APM

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

VIVA Subject Guide

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.
YouTube video

16 Comments

  1. vaishnavee
    hello, in the chater 7 example 3 , where does the 2/3rd of fixed costs which relates to factory time go to ?
  2. Caoimhe
    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/(23,800x3)) 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
  3. kengarrettTutor
    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.
  4. asher100
    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?
  5. asher100
    Answered my own question. Didn't initially see that it said unit cost card in the question.
  6. nm11
    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.
  7. Jeet
    Wonderful lecture. Thank you, Gromit!
  8. bobcat
    Excellent lecture. Thank you...
  9. zeshanabbas
    Sir, excellent... Thanx a lot.
  10. xfyang
    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!
  11. mawambugu
    Excellent teaching i wish i discovered this site ealier, Kudos sir you are good. Maryscola
  12. Crazed Guy
    These lectures and notes are really helpful, Mr Gromit :)
    Thanks for all your effort.
  13. afridi9rizwan
    There is a typing error in the notes as it mentions 1000 units of B rather than 100
  14. Georgemulanda
    That's very true, it almost got me confused
  15. honeyman
    Thanks for this lecture.It is very helpful.
  16. slobodanm
    Very good.

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