*** December 2021 ACCA PM exam – Instant Poll and comments ***

Same here! This is my resit and i feel like i did worse than in September

Difficult exam
Section C was three E’s and make or buy

Not sure how the three E’s made it to section C. I’ve done all the section C questions in the bpp revision kit and i can’t remember a question solely based around the 3 E’s
There was more qualitative work needed for section C rather than quantitative

Section A was OK
Section B was difficult and so to was C

Very difficult exam for me. The pre-Dec 21 was pointless, nothing showed up in this one.
A few questions on variance analysis, nothing on operational/planning ones. Nothing on budgeting! Harsh exam I think.

Section A was ok, think I did well there. Had MOS/absorption coating/learning rate etc

Section B was very hard, I had trouble with the awkward price elasticity questions. Variance ones were easy though, I had revised variance analysis HEAVILY so I was uoset to see such few.

Section C – One on the 3 Es?! I hopefully did ok on this.
Make or buy, found that really difficult

Anyone got these :
Section A: LC-90%, ERPS-integrated database system, incremental budgeting theory,residual income theory, ABC practical q, Throughput return per hour,

Section B- price elasticity , ABC costing ,sales variances
Section C – 1st building block model (comparing 2 airlines , with profitability, liquidity , risk and comment, another one with why building block model is useful in service ,
2nd equation CVP/BEP analysis,weighted avg. C/S ratio, margin of safety

In my previous sittings,I had a tough time in section C but not this time for sure.
I attempted paper of 100 marks .
Found the Q of pricing most difficult which was in section B.
Expecting a PASS

what did you get for the MOS question in section A?

I hardly answered the make or buy question in section C as I ran out of time!

Ambuj11 wrote:Anyone got these :
Section A: LC-90%, ERPS-integrated database system, incremental budgeting theory,residual income theory, ABC practical q, Throughput return per hour,

Yes
Section A : i got LC 90% as well, I choose MIS as integrated system (probably wrong), Residual Income theory (do u rmb what u choose, i choose RI encourages managers to buy NCA , another one relating to financing cost (im not sure), incremental budgeting theory , Life cycle theory (4 options) , LF only material is a LF , sales Qty is $400 A ( found from Sales Volume 1400A = sales mix 1000 A + Sales qty V) (not sure if this is correct)
Section B : Price elasticity is very hard ,couldnt find the demand for PED 1.4 , ABC costing one question with inspection (per month) (so i 12X inspection units X production volume ) to find the cost driver , Variance is still okay
Section C: Building block model is hard for me , didnt manage to answer why it is useful for service business, CVP analysis is still okay

for the standard weighted cost i got like 0.31 or something? and for the residual income question i think i got 18,750 or something?anyone else?

On this i cant remember the amount. But i worked out roce backwards to find the pbit. And then calculated te RI.

Weighted average cost i got $1.25

Yes i got the question with the variances for liters

I got Brakers Co
That was the worst question for me, I didn’t manage to finish it and I think I did bad on that one.

Sankwww wrote:Sec C – Balanced scorecard and rolling budget
Sec B – limiting factor, throughput and mix and yeild variance

How I wish I got the rolling budget, omfg

omarhussainali wrote:did anyone get 12,500 relevant cost for labour question?like 500 hours was in the question or something

I got that question but I can’t remember the answer.
It was just the lower of cost of hiring or cost of standard workers + loss of contribution