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ACCA PM exam was – September 2021 Exam – Instant Poll and comments

Forums › ACCA Forums › ACCA PM Performance Management Forums › ACCA PM exam was – September 2021 Exam – Instant Poll and comments

  • This topic has 68 replies, 35 voices, and was last updated 1 year ago by innalliah.
Viewing 30 posts - 1 through 30 (of 69 total)
1 2 3 →
  • Author
    Posts
  • September 8, 2021 at 10:20 am #634833
    opentuition_team
    Keymaster
    • Topics: 1152
    • Replies: 1366
    • ☆☆☆☆☆

    How was your ACCA PM September 2021 exam?

    Vote in the Instant Poll


    (Comments after 5pm UK)

    September 8, 2021 at 4:25 pm #634940
    haylielo
    Member
    • Topics: 0
    • Replies: 7
    • ☆

    Good for section A, normal for section B and horrible for section C, anyone same?

    September 8, 2021 at 4:56 pm #634943
    asimayub
    Member
    • Topics: 0
    • Replies: 1
    • ☆

    Section c
    Transfer pricing
    Material price planning and operational variance,
    Material usage planning and operational variance I done well
    I have very short time for section b and a
    Sec b target costing , bep graph explan flexed budget
    There are many questions left

    September 8, 2021 at 5:08 pm #634945
    fayva
    Participant
    • Topics: 2
    • Replies: 10
    • ☆

    The exam was okay. The section B was super tough for me, especially the “incomplete” contribution graph.
    Also had the transfer pricing question and variances in section C.
    Twas relatively tough. You have to know it to even attempt the question.
    Hoping for the best.

    September 8, 2021 at 5:15 pm #634947
    sarahlouiseworrall
    Participant
    • Topics: 1
    • Replies: 5
    • ☆

    Section B I got lifecycle costing, learning curves and risk and uncertainty.
    Section c I got performance review and mix and yield variances.
    Section A was all mainly theory questions not much calculations to be done

    September 8, 2021 at 5:22 pm #634949
    jamusuf
    Member
    • Topics: 0
    • Replies: 18
    • ☆

    Can you tell me what did you get the ans for learning rate for section B ?

    September 8, 2021 at 5:24 pm #634950
    Calum.humphries
    Member
    • Topics: 1
    • Replies: 3
    • ☆

    Can you tell me what did you get the ans for learning rate for section B ?

    82 percent off memory, this was the actual learning rate for the first 16 houses.

    I can’t remember figures but take the total time for 16 and divide by 16 to get average time per house at 16 houses.

    Say this is X, and time for first house is Y

    Y * LR^4 = X then rearrange to find LR

    Anyone else do this?

    September 8, 2021 at 5:25 pm #634952
    kish200
    Participant
    • Topics: 22
    • Replies: 45
    • ☆☆

    Firstly I want to thank Mr John Moffat for the lectures.
    No complaints, almost every lecture was tested.

    That being said, Section A was decent.
    Questions came from:
    ABC costing,
    Not-for-profit organization performance evaluation, ie, value for money
    CVP
    Learning curve
    Throughput accounting

    Section B was a little more challenging:
    Target Costing
    Reading profit-volume chart
    I can’t quite remember the 3rd one.

    Section C was a little easier than I thought:
    Material price and usage planning and operational variances.
    Very straightforward 12 marks then explaining the results on the performance of the manager.
    Then there was transfer pricing, creating a profit or loss statement showing transfer pricing with internal and external sales, calculating the effects of profit when transfer price is changed to a certain amount, and explaining the advantages and disadvantages of setting a specific transfer price.

    Generally, I can say I was quite happy with the exam, there were very easy and straightforward marks to gain but I did struggle with time so unfortunately by the time I reached Section C I was only left with about 30min and this was a downfall for me. I did manage to finish section C but doing it rushed was a little bit of a deal breaker for me

    September 8, 2021 at 5:35 pm #634955
    isowamhen
    Participant
    • Topics: 1
    • Replies: 6
    • ☆

    Seems we got the same exact question.

    A major challenge for me for the BEP graph. Felt so humiliated with that question. I fear i lost 10 marks to to the graph.

    Section C, variance, any idea if one will be penalised for writing in short from. E.g where i was met to quote the formula for one of the variance (MUPV – material useage planning variance) i wrote RM4AP – SM4AP * AMU. This is my way of recalling the formula. And there was no time for a correction. Also for one of the variance computed i got a favourable variance, but because of the way i postitioned formulas i got “- 3876 Favourable ” just wondering if i would be penalised for all these

    September 8, 2021 at 7:11 pm #634966
    Ngon97
    Participant
    • Topics: 3
    • Replies: 2
    • ☆

    I shall forever salute Sir John, to be honest he is better than most paid tutors however section B abused me

    September 8, 2021 at 7:18 pm #634968
    nmenon3
    Member
    • Topics: 7
    • Replies: 43
    • ☆☆

    Got a question relating to 90% learning rate demonstrate faster learning than 70%. Is this statement true or false?

    September 8, 2021 at 7:30 pm #634969
    iamsanket
    Member
    • Topics: 0
    • Replies: 5
    • ☆

    false

    September 8, 2021 at 7:34 pm #634970
    iamsanket
    Member
    • Topics: 0
    • Replies: 5
    • ☆

    How outcomes changes if the estimates for revenue were different than budgeted.Flora plc i guess
    options were
    Variance focus groups market research and sensitivity analysis ! Anyone who got this?

    September 8, 2021 at 8:37 pm #634983
    catherinemulcair
    Participant
    • Topics: 0
    • Replies: 17
    • ☆

    False. I put both statements false. Second statement was about learning rate not effecting variable overheads, but question said they were affected by labour hours, so false.

    September 8, 2021 at 8:54 pm #634984
    JazzyKang97
    Member
    • Topics: 0
    • Replies: 4
    • ☆

    For learning rate i got 82% aswell, i did it by working out trial and error and then got 82 and put it in the formula and it worked hahah!

    September 8, 2021 at 8:56 pm #634985
    JazzyKang97
    Member
    • Topics: 0
    • Replies: 4
    • ☆

    i think we had the same exam, was yours 1:30 sitting? Capability Co and the bin people? and the flower company?

    September 8, 2021 at 11:41 pm #634997
    Guisti
    Member
    • Topics: 3
    • Replies: 4
    • ☆

    Section C – ROI & RI question

    September 9, 2021 at 12:48 am #634998
    haylielo
    Member
    • Topics: 0
    • Replies: 7
    • ☆

    Is it different region had taking different question? Saw someone is transfer pricing but some is ROI&RI in section C

    September 9, 2021 at 1:51 am #635000
    Mu1234
    Member
    • Topics: 0
    • Replies: 2
    • ☆

    82%

    September 9, 2021 at 4:22 am #635003
    jamusuf
    Member
    • Topics: 0
    • Replies: 18
    • ☆

    Also did anyone get labour efficiency variance at 22806 adverse in section B.

    September 9, 2021 at 4:24 am #635004
    jamusuf
    Member
    • Topics: 0
    • Replies: 18
    • ☆

    Thanks. Somehow I just couldnt get the rate inspite of knowing the formula.

    September 9, 2021 at 4:24 am #635005
    nmenon3
    Member
    • Topics: 7
    • Replies: 43
    • ☆☆

    There was a question on when the learning curve is to be applied…options were people lack expertise, the process is repetitive and people are less motivated

    September 9, 2021 at 4:26 am #635007
    nmenon3
    Member
    • Topics: 7
    • Replies: 43
    • ☆☆

    an roi and ri question based on few calculation and based on what the director would take the decision for the new investment

    September 9, 2021 at 4:40 am #635008
    parthwadhwa007
    Member
    • Topics: 0
    • Replies: 17
    • ☆

    Learning rate is correct 82%. Also labour efficiency was 22806 Adverse
    I am just curious about the BEP graph what was the selling price.. I put it as $10.

    Also in CVP assumption…
    I didn’t tick that Demand curve assumption.. hoping it as false …just put 2&3.

    September 9, 2021 at 4:45 am #635009
    nmenon3
    Member
    • Topics: 7
    • Replies: 43
    • ☆☆

    yes selling price is $10

    September 9, 2021 at 4:49 am #635010
    nmenon3
    Member
    • Topics: 7
    • Replies: 43
    • ☆☆

    what about the mr?

    September 9, 2021 at 5:36 am #635011
    priyankarathod
    Member
    • Topics: 0
    • Replies: 3
    • ☆

    I got performance evalutaion in sec-c, was abt building block model, and the second was relvant cost abt preparing the lowest cost estimate to charge for supplier, sec-c was ok for me… But i somewat sturggled with sec-b
    Lets hope for the best
    Nd all d best for everyone

    September 9, 2021 at 6:08 am #635016
    Shikha18
    Participant
    • Topics: 0
    • Replies: 1
    • ☆

    I found section A a bit tough.
    Section B was okay. I remember having questions about target costing and risk & uncertainty.
    I found section C the easiest. I got questions about building block model and relevant costing

    September 9, 2021 at 6:21 am #635017
    parthwadhwa007
    Member
    • Topics: 0
    • Replies: 17
    • ☆

    I don’t exactly remember the MR but mine was not correct because I wasn’t able to infer what was 33.33 and 50 depicts…..

    Thankfully other questions were not related to graph.

    September 9, 2021 at 7:57 am #635048
    nmenon3
    Member
    • Topics: 7
    • Replies: 43
    • ☆☆

    the MR relates to another question in sec a… the 33.33 and 50 is the margin of safety..im guessing 50 is the margin of safety

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  • The topic ‘ACCA PM exam was – September 2021 Exam – Instant Poll and comments’ is closed to new replies.

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