• Skip to primary navigation
  • Skip to main content
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 MA:
  • MA Notes
  • MA Lectures
  • Practice Questions
  • Flashcards
  • Revision Exam
  • Revision Lectures
  • MA Forums
  • Ask the Tutor
  • Ask AI (New!)

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Cost Classification and Behaviour part 2 – ACCA Management Accounting (MA)

VIVA

Reader Interactions

Comments

  1. dangbp says

    December 20, 2024 at 7:46 pm

    Why weren’t the last parts of the notes covered, eg. responsibility centres. I missed that part.

    Log in to Reply
  2. mannannagpal says

    August 5, 2022 at 5:04 pm

    Is there any difference between semi-variable costs and semi variable/fixed cost?

    Log in to Reply
    • John Moffat says

      August 5, 2022 at 7:10 pm

      They both mean the same.

      Log in to Reply
  3. mannannagpal says

    August 5, 2022 at 5:00 pm

    In example 6, total costs for 2 different levels of output are given. and as you explained in the lecture the total costs given are the semi variable costs. does it mean that the total cost consists of only one semi variable cost like electricity for factory(which includes electricity to power the machines and electricity to light the factory) or is it that the total cost can include both fixed and variable costs like rent of the factory, electricity to power the machines and therefore the total cost is being called a semi variable cost?

    Log in to Reply
    • John Moffat says

      August 5, 2022 at 7:11 pm

      It means that part of the cost is fixed and part is variable (there might be several fixed costs and several variable costs).

      Log in to Reply
  4. mannannagpal says

    August 5, 2022 at 3:25 pm

    why is it because of the “linear assumption” that all costs can be categorized as either fixed or variable?

    Log in to Reply
    • John Moffat says

      August 5, 2022 at 7:12 pm

      It is not because of the linear assumption. It is simply that in Paper MA calculations we assume that the variable costs are linear.

      Log in to Reply
  5. Asif110 says

    September 11, 2020 at 5:20 am

    Another feedback I would add would be that you could have explained in regards to the fixed cost per unit graph, that how much ever unit we increased and the fixed cost thus reduced per unit, – there would always remain a fixed cost – how much ever small – it would never reach zero. And that is why the graph , although curving downwards, never reaches zero.

    I really like to once again appreciate your amazing skills of making difficult sums and explanations sound from complicated and confusing to logical and simple ! Greatly appreciate your amazing project. Helps seekers of knowledge many folds. You are appreciated.

    Log in to Reply
    • John Moffat says

      September 11, 2020 at 11:37 am

      That is of no relevance for the exam 馃檪

      Log in to Reply
  6. Asif110 says

    September 11, 2020 at 4:55 am

    Hello good sir,

    You make complicated problems seem so logical and thus turn them simple. Hats off to you, good sir.

    Although, this chapter in my local tutor鈥檚 provided notebook, also covered standard deviation and other such formula related calculation problems. I see it excluded in your current cost behavior lecture. I hope you do cover them somewhere later on.

    Again, grateful for your generous services ! May God grant you your return.

    Log in to Reply
    • John Moffat says

      September 11, 2020 at 11:38 am

      You have asked elsewhere the same question and I have answered it. Standard deviation etc are covered later in our notes and lectures and have nothing to do with cost behaviour.

      Log in to Reply
  7. molemo says

    May 29, 2020 at 9:39 pm

    I encountered a problem when using ask forum can you help please

    Log in to Reply
  8. jjh95123000@gmail.com says

    May 29, 2020 at 2:01 pm

    Regarding the HIgh – Low method
    Would it be okay if we mix up two different outputs for calculating the variable cost?

    Log in to Reply
    • John Moffat says

      May 29, 2020 at 3:00 pm

      Yes, but only if the relationship is perfectly linear i.e. that the variable cost per unit stays the same. In theory it should stay the same but in practice it might not.

      Log in to Reply
  9. Al3x@ says

    February 29, 2020 at 2:47 am

    Hi, I have been studying this topic and have come across a question using high low method with stepped fixed cost.

    Question: An organisation has the total cost at three activity levels. Activity levels (units) 4000, 6000, 7500. Total costs $40800, $50,000 and $54800 respectively.
    Variable cost per.unit is within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 5,500 units.
    What is the total cost at an activity level of 5000 units?

    Solution
    VC /unit = [(54800-50000)/(7500-6000)]= $3.2

    Total FC above 5500 units= (54800-(7500*3.2)=$30800

    This part I totally understand.

    What I don’t understand is how the total FC below 5500 units.

    As per solution
    Total FC below 5500= 30800/110*100= $28000

    Where did it get the 110 and why multiply by 100??

    Kindly explain.

    Thanks and regards

    Log in to Reply
    • John Moffat says

      February 29, 2020 at 10:29 am

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

      Log in to Reply
  10. ruthraeshv says

    February 24, 2020 at 7:45 am

    u r a fantastic lecturer !

    Log in to Reply
  11. Lajawa says

    February 18, 2020 at 4:43 pm

    Sir I have a question the fixed variable cost how does it apply these days that we have metered electricity bill?
    Because one can use two meters one for production machines the for lightening.

    Log in to Reply
    • John Moffat says

      February 19, 2020 at 8:44 am

      The fact they are metered is of no relevance. The lighting cost and the heating cost would be dealt with separately.

      Log in to Reply
  12. selav says

    February 6, 2020 at 3:06 pm

    Hi, Your lectures are top quality, thank you so much. Can I just confirm this is for (RFQ Level 4) exams? I’ve already completed the introductory and intermediate level ( RQF Level 2 &3) with ACCA-X and I just wanted to make sure this is for level 4 exams as the lesson feels similar to the intermediate level. cheers

    Log in to Reply
    • corymason98 says

      February 9, 2020 at 2:57 pm

      Hi, Yes this is for Level 4 FMA

      Log in to Reply
      • selav says

        February 12, 2020 at 12:24 pm

        corymason98, Thank you for the clarification, much appreciated.

  13. aytekinjafar says

    January 29, 2020 at 6:36 pm

    Thank you very much!!!

    Log in to Reply
  14. jwang8 says

    August 30, 2019 at 4:21 pm

    thanks for the video, great explanation.

    Log in to Reply
    • John Moffat says

      August 31, 2019 at 8:37 am

      Thank you for your comment 馃檪

      Log in to Reply
  15. syedfazil says

    June 24, 2019 at 11:24 am

    great lecture 馃檪

    Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2025 路 Support 路 Contact 路 Advertising 路 OpenLicense 路 About 路 Sitemap 路 Comments 路 Log in