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June 2025 ACCA Exams

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ACCA F5 Activity Based Costing Lecture 3 Advantages of, and problems with

VIVA

Reader Interactions

Comments

  1. annamalai27 says

    July 17, 2018 at 12:44 pm

    Hi Sir,

    The Ask the tutor Forum isn’t working. It says “the requested page could not be found”.

    Log in to Reply
    • John Moffat says

      July 17, 2018 at 6:13 pm

      Try again – it is now the PM Ask the Tutor Forum (the ACCA have changed then name of the exam) so if you have it bookmarked then you need to change your bookmark.

      If you still have problems then please ask on the support page – the link is above – and admin with help you. The forum is working.

      Log in to Reply
  2. svetlanawool says

    June 26, 2018 at 11:56 pm

    Thank you ever so much Mr Moffat for these great resources that help me to understand the subject much better.
    Best wishes,

    Svetlana

    Log in to Reply
    • John Moffat says

      June 27, 2018 at 7:16 am

      Thank you for your comment 馃檪

      Log in to Reply
  3. raheelislam says

    May 10, 2018 at 10:51 pm

    absorption costing tends to under allocate OH costs to low volume product.sir can u explain this statement,how?

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    • John Moffat says

      May 11, 2018 at 6:28 am

      In future please ask this sort of question in the Ask the Tutor Forum rather than as a comment on a lecture.

      Absorption costing allocates overheads at the same rate per unit to all products – whether high or low volume.
      However, low volume products are likely to use more resources (just as I explain the lecture) and therefore low volume products are likely to be more expense per unit. ABC deals with this, whereas absorption costing does not.

      Log in to Reply
  4. loukasierides says

    January 3, 2018 at 7:48 pm

    Dear Sir,

    in the lecture example, is the main reason for the greater OH absorption by unit C the 20 orders despatched for only 2000 units produced?

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    • John Moffat says

      January 3, 2018 at 11:09 pm

      Correct 馃檪

      Log in to Reply
      • loukasierides says

        January 4, 2018 at 9:44 am

        thank you very much

      • John Moffat says

        January 4, 2018 at 5:12 pm

        You are welcome

  5. terence says

    October 4, 2017 at 11:26 am

    Hi

    Thanks for the lectures and all OT do really helpful.

    If possible could you give a brief explanation of how you would approach ABC for a service based company?

    For example a contact centre taking telephone orders and sub-contracting to other suppliers and charging a margin. What would be your approach.

    Thanks,
    Terence

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    • John Moffat says

      October 4, 2017 at 1:26 pm

      Please ask this sort of question in the Ask the Tutor Forum and not as a comment on a lecture.

      Log in to Reply
  6. zartarnaeemi says

    September 28, 2017 at 6:26 pm

    Everything is good….but i believe the volume of lecture is low to listen…as i wear headphones and still got difficulty to listen. Please be more loud….otherwise its perfect…i just felt i am missing your verbal lectures.

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    • John Moffat says

      September 29, 2017 at 6:46 am

      The volume is fine – have you tried using the slider at the bottom of the screen to turn the volume up?

      Log in to Reply
  7. kiki3 says

    September 18, 2017 at 8:13 am

    Well explained ?. Thank you so much John.

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    • John Moffat says

      September 19, 2017 at 6:53 am

      Thank you for the comment 馃檪

      Log in to Reply
  8. sagarcma says

    July 19, 2017 at 8:45 am

    How can I calculate Group Retained Earning on Group Financial Statement??Can any one explain please with example???

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    • John Moffat says

      September 19, 2017 at 6:54 am

      Why on earth are you asking this as a comment on a Paper f5 forum? This has nothing at all to do with Paper F5.

      You will find the answer to your question by watching the free Paper F3 lectures on consolidations!!!

      Log in to Reply
  9. ashwini96 says

    July 19, 2017 at 5:06 am

    sir

    how can ABC lead to reduction in total overheads?

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    • John Moffat says

      July 19, 2017 at 8:43 am

      But I explain this in the lecture and give examples!

      By focussing on what is causing the overheads to occur you may be able to operate more efficiently and therefore incur lower overheads.

      Log in to Reply
  10. faithmilles says

    April 18, 2017 at 7:05 am

    well explained thnk you

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  11. Samuel Koroma says

    March 27, 2017 at 4:32 pm

    A well done presentation. Cost savings as an advantage was well explained. Is it possible to increase unit of production of C to reduce costs because ABC tend to over cost low volume products and under cost high volume products. Thanks

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    • John Moffat says

      March 27, 2017 at 4:50 pm

      Thank you for the comment 馃檪

      Yes – increasing production will reduce costs, but the problem is as to whether we would be able to sell all the production. Maybe with lower costs we could reduce the price and therefore sell more, but that is the problem in real life 馃檪

      Log in to Reply
      • Samuel Koroma says

        May 18, 2017 at 5:17 pm

        Thanks John

      • John Moffat says

        May 19, 2017 at 6:45 am

        You are welcome 馃檪

  12. uhneenee says

    March 1, 2017 at 2:34 pm

    Makes a lot of sense. Thank you

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  13. nneka83 says

    February 28, 2017 at 6:02 pm

    Very Helpful thanks a lot

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    • John Moffat says

      March 1, 2017 at 6:45 am

      You are welcome 馃檪

      Log in to Reply
  14. shaazfaruqui says

    January 30, 2017 at 12:02 pm

    Very Very helpful.!
    Thank you sir

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    • John Moffat says

      January 30, 2017 at 5:44 pm

      Thank you for the comment 馃檪

      Log in to Reply
  15. mohit2095 says

    January 22, 2017 at 2:49 pm

    Amazing!

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    • John Moffat says

      January 22, 2017 at 4:03 pm

      Thank you 馃檪

      Log in to Reply
  16. kelebogile says

    January 9, 2017 at 3:45 pm

    Hi Guys I need a study partner with F5. I planning to write In June 2017 if anyone interest please let me know.

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    • John Moffat says

      January 9, 2017 at 4:43 pm

      There is no point at all in asking here as a comment on a lecture!
      Use the Study Buddies forum to ask.

      Log in to Reply
  17. yunush says

    January 6, 2017 at 7:02 am

    The lectures are indeed great and the tutor is exceptionally powerful.

    Log in to Reply
    • John Moffat says

      January 6, 2017 at 10:12 am

      Thank you very much for your comment 馃檪

      Log in to Reply
  18. peshy says

    November 23, 2016 at 2:00 pm

    this is great improvement comparing with old lectures

    most appreciated

    Log in to Reply
    • John Moffat says

      November 23, 2016 at 3:27 pm

      Thank you for the comment 馃檪

      Log in to Reply

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