Basic Variance Analysis part 5 – Interpretation of variances – ACCA Performance Management (PM)

Comments

1. Rachael says

   May 31, 2022 at 2:12 am

   Thanks for being very thorough.

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2. Daniel35764 says

   February 19, 2022 at 1:30 pm

   Hi John,

   I have been watching through all of the PM lectures so far and cannot thank you enough! Your lectures are excellent and just as I think I have a question you answer it in the same lecture.

   Thanks again!

   Dan

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3. 7fsa says

   August 24, 2020 at 2:29 am

   Dear John,

   Thank you so much for your informative lecture.

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   • John Moffat says

     August 24, 2020 at 7:32 am

     You are welcome 🙂

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4. bsufll says

   April 25, 2020 at 9:16 am

   Hi John,

   On your point about deliberately buying higher priced materials to increase selling price or sales volume, can I check why it is that Sales Volume variances are based on contribution/profit per unit instead of selling price per unit?

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   • John Moffat says

     April 25, 2020 at 10:34 am

     Because although selling more means there is more revenue, it also means there are more costs of the goods. Therefore selling more units means more contribution.

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5. mariami1994 says

   December 2, 2019 at 10:34 pm

   Thank you for everything John

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   • John Moffat says

     December 3, 2019 at 7:44 am

     You are welcome 🙂

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6. alie2018 says

   November 7, 2018 at 2:35 pm

   Thank you John

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