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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Advanced Variances and learning curve
Hi there, I saw newly introduced in the 2013 syllabus..effect of learning curve on planng n operational labour variances, Please can you provide some examples with figures and wat exactly will change in our calculation..thank u much in advance
There are no extra calculations necessary other than those you already learn for learning curves and for planning and operational variances.
You could be given a learning rate and asked to calculate a revised average time per unit (just as in the past). Having got an average time per unit, you could be asked for planning and/or operational variances, just as in the past.
Thank you loads Sir,
so basically the standard hrs/unit will vary with the learning rate given and the rest of the calculations will follow on that figure as in the past?
Yes 🙂
thanks once again loads sir..
You are welcome 🙂
