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thank you ^^

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i think this is because the labour are already inflat with special inflation rate of 10 %

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thank you so much for the explanation and the advice i will defiantly consider it.
sometime the 2 mark is life or dead point.

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Hello, hope you are doing well!
i don’t know how treat the market research when it comes to calculating ROC,

forgive my slow mind ^^ what i understand is market research should never be capitalize as it part of research cost.

however, in the question and the answer above they’ve treated as an asset and reduced the cash flow figure by its depreciation to find the profit and then they consider it part of the investment

my question is
– when i want to calculate ROC and the Market research are capitalized – should i treated as above to find profit i should reduce the cash flow by the depreciation and consider it part of the investment?
– if the question doesn’t mention that the market research has been capitalized should i ignore it?
– and if the question ask for NPV calculation should i ignore it?
thank you

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don’t understand, first of all the answer is

Average annual cash inflow = 17500

Average annual depreciation = (80000-4000+8000)/6=14000

ROCE = ?(17500-14000)/88000*100=4%

at is seems they calculate the depreciation of 8000 which is the research and also include it in the investment

even though your sentence that the depreciation should be added back, why is that i am dealing with cash flow figure ,here there should be no depreciation in that figure so when i want to find profit i should just simply ignore it.
or it sound that i didn’t understand the concept at all? please help!

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Thank you ^^ you helped me alot and gave me helpful advices, much appreciate it, special thank to you!

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I finally passed such a relief ^^
thank you open tuition.

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they have just announced huge changes in ACCA to meet future need, and they add the reward in to each stage i like that. but i have some questions though

– it will started at 2027 right?
– what about current student ? will they have to switch to the new structure and how that gonna effect and applied ?

for example the expert stage have 2 mandatory and one option ?

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I hope we can pass the exam ^^

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i got a strange exam question,

most the question was regarding variance and make or buy decision, nothing not even a single question regarding Analytical Techniques , i’ve been sitting this exam for 6 or 5 every time i get question regarding learning rate, but now nothing

section C was about rolling budget and the other i have to correct the ROI and RI base on controllable profit and then answer the narrative question

section A , high percentage of section A was regarding Chapter 1: Management Information Systems and Data Analytics which is strange because this is small chapter compared to other but yet a lot of questions come up in the exam

but it seems this exam almost regarding the budgeting and variance and chapter 1 and also relevant cost the other was only 30%

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how was the exam? everyone seems quiet about it , it kind of scary

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couldn’t access the exam , it seems it destiny not to pass the exam

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thank you ^^ now it is clear .. i appreciate it !

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Thank you so much!
I forgot that we are dealing with quarter.

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thank you so much, you always help me and give me a good advice,

I need to study it again, it seems that i haven’t quit understanded it, or as you said there must have been something else wrong .

thank you! appreciate your help!

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thank you that was very helpful,
i have other questions
just to understand if i have capital investment figure and research and development cost which is not included in the initial figure. should i add it or not ?

what about marketing and training cost ?

Actually that what I’ve got in the exam that i’ve sat on march which i didn’t pass along with the PM exam.
i got weak percentage in the investment appraisal syllabus that mean this question was wrong since i add the R & D to the initial investment

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Why would you take APM?!!

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It seems PM syllabus love me so much and don’t want me to move on …

46 47 48 base on this score,I will have to site two exam and i will pass … yay

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I suggest to start studying FR and if you didn’t pass the PM you can sit the exam again along with FR ..

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I can’t wait till 14 April ??

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You are right , it strange most of of the exam theory based. And alot of syllabus it supposed to be important didn’t come in the exam.

Beside most the questions either more the one option or write the answer for both B and A

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has anyone get the cost gap of beta? what was the correct answer is it 30?

what about the question that asked if the approach to reduce time spend review the crime or somthing like that was efficiency of efficiency and economy?

i think if don’t past this time i will quit it has been more than year i am trying.

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Hello! that is so nice of you! i am touched thank you!

i feel optimistic this time, i am trying my best honestly, thank you for the advises , I’ll try to follow your approach by starting with section C

i don’t know what will happened in the exam day let hope that i get it right this time.

thank you^^

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why we didn’t calculate the Idle time as the project will take 500 labour hour in total

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Thank you appreciate your help ,

i know it doesn’t make sense to answer uncertain question.

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