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*** F5 December 2011 Exam was … Post your comments and vote in Instant Poll ***

Forums › ACCA Forums › ACCA PM Performance Management Forums › *** F5 December 2011 Exam was … Post your comments and vote in Instant Poll ***

  • This topic has 125 replies, 63 voices, and was last updated 13 years ago by Anonymous.
Viewing 25 posts - 76 through 100 (of 126 total)
← 1 2 3 4 5 6 →
  • Author
    Posts
  • December 7, 2011 at 11:41 am #90685
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 4
    • ☆

    @hamsterham said:
    Everyone I spoke to after the exam did it the way I did.

    Added up all the costs and divided by 300,000 units.

    Then did the learning curve and worked out 100 and more units took 0.33 hours and worked out the labour cost that way.

    Did it the same way and got the same result! 🙂

    December 7, 2011 at 11:59 am #90686
    Anonymous
    Inactive
    • Topics: 1
    • Replies: 7
    • ☆

    Does anybody knows the date, when acca will publish the answers of exams?

    December 7, 2011 at 1:03 pm #90687
    ryzvonusef
    Member
    • Topics: 0
    • Replies: 24
    • ☆

    @manosal said:Does anybody knows the date, when acca will publish the answers of exams?

    I think the answers are published a month or so later

    December 7, 2011 at 2:34 pm #90688
    Handsome
    Member
    • Topics: 9
    • Replies: 94
    • ☆☆

    @nebojsha0603 said:
    Did it the same way and got the same result! 🙂

    i did the same 🙂

    December 7, 2011 at 2:39 pm #90689
    Handsome
    Member
    • Topics: 9
    • Replies: 94
    • ☆☆

    Q1 – Relevant costing (14 marks for listing out the relevant/irrelevant cost)
    I did ok i think and write as much as i can..

    Q2 – Transfer Pricing
    I suggest to buy from extarnal supplier would be better even Division B make loss but over all there was profit for the company

    Q3 – Discussion on Budgetary system (100% written)
    it was easy question but very very lenghty and i had write almost same thing in Part a and part b like communication, motivation, plan etc

    Q4 – Lifecycle costing & Learning factor
    i calculate all costs and divide them to 30,000 in next part the figure was around 0.3334 and did same thing like did in part (a) after adjusting variable cost
    hmmm.. dont know what to write in last par :-s but i attmpet that question too 🙂

    Q5 – Variance analysis & ABC (2 marks for ABC only)
    this was easy questionn but my theory was week :-s

    Overall i did good. I hope to pass 🙂

    December 7, 2011 at 3:40 pm #90690
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 16
    • ☆

    Does anyone know whether in Q 4 Learning curve of 95% is applied year 3 as well or just in year 2. If only year 2 then why $24 per labour in year 2 and $26 per labour hour in Year 3. I applied for both..
    it seems silly but I thought it’s been applied for 2 years.

    December 7, 2011 at 4:14 pm #90691
    jaffarkhan1
    Member
    • Topics: 1
    • Replies: 20
    • ☆

    Where can the papers uploaded be seen on the ACCA website? link??

    December 7, 2011 at 4:57 pm #90692
    ryzvonusef
    Member
    • Topics: 0
    • Replies: 24
    • ☆

    @jaffarkhan1 said:
    Where can the papers uploaded be seen on the ACCA website? link??

    The link is:https://www2.accaglobal.com/students/acca/exams/f5/past_papers

    But sadly for some reason they haven’t uploaded he F5 paper, even though they have uploaded others.

    December 7, 2011 at 5:08 pm #90693
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 6
    • ☆

    Don’t know if I’m remembering right but I think Q4 I got roughly $83 lifecycle cost per unit and this decreased to $75 per unit after adjusting for learning curve. Ring any bells with anyone

    December 7, 2011 at 8:07 pm #90694
    neilsolaris
    Member
    • Topics: 59
    • Replies: 415
    • ☆☆☆

    @sanjarbek said:
    Does anyone know whether in Q 4 Learning curve of 95% is applied year 3 as well or just in year 2. If only year 2 then why $24 per labour in year 2 and $26 per labour hour in Year 3. I applied for both..
    it seems silly but I thought it’s been applied for 2 years.

    I did the same thing as you sanjarbek. I deliberated over this question for a minute or so, wondering why on earth the learning effect would restart for the first 100 units of year three. Although I can’t remember the actual words of the question, I clearly remember it stating that there is a learning curve that effects the first 100 units of years 2 and 3.

    December 7, 2011 at 9:15 pm #90695
    polldoll
    Member
    • Topics: 10
    • Replies: 52
    • ☆☆

    @sanjarbek said:
    Does anyone know whether in Q 4 Learning curve of 95% is applied year 3 as well or just in year 2. If only year 2 then why $24 per labour in year 2 and $26 per labour hour in Year 3. I applied for both..
    it seems silly but I thought it’s been applied for 2 years.

    The learning curve only applied for the first 100 units. I assumed the company had given their staff a pay rise at the beginning of year 2 so that’s why it was budgeted to cost more. I multiplied my cost per unit for 100th and so on units by 26/24 to get the cost per unit for year 2.

    December 7, 2011 at 9:24 pm #90696
    polldoll
    Member
    • Topics: 10
    • Replies: 52
    • ☆☆

    @ryzvonusef said:
    The link is:https://www2.accaglobal.com/students/acca/exams/f5/past_papers

    But sadly for some reason they haven’t uploaded he F5 paper, even though they have uploaded others.

    Hmm, maybe they had complaints about the paper???

    December 7, 2011 at 11:45 pm #90697
    l_ACCA
    Member
    • Topics: 35
    • Replies: 134
    • ☆☆

    @polldoll said:
    Hmm, maybe they had complaints about the paper???

    Even so they would upload it anyway, no?

    I actually wouldn’t wonder if they had complains. Q3 was ridiculous as for such a tiny syllabus area examiner gave us 20 marks question. BPP didn’t even cover it in it’s Course Notes. Unbelievable. I expressed my opinion about all this to ACCA already and I think all who aren’t happy should do the same. If a lot of people complain maybe ACCA will do something about it.

    December 8, 2011 at 8:21 am #90698
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 12
    • ☆

    Even if they uploaded the paper there is no answer attach to it… So no point…

    December 8, 2011 at 8:50 am #90699
    Anonymous
    Inactive
    • Topics: 1
    • Replies: 7
    • ☆

    @ryzvonusef
    thanks

    December 8, 2011 at 10:50 am #90700
    neilsolaris
    Member
    • Topics: 59
    • Replies: 415
    • ☆☆☆

    @laurra said:
    Even so they would upload it anyway, no?

    I actually wouldn’t wonder if they had complains. Q3 was ridiculous as for such a tiny syllabus area examiner gave us 20 marks question. BPP didn’t even cover it in it’s Course Notes. Unbelievable. I expressed my opinion about all this to ACCA already and I think all who aren’t happy should do the same. If a lot of people complain maybe ACCA will do something about it.

    I’m wondering whether to contact them about the ambiguity of question four, but I’d need to wait until the question paper is available to be sure that I remembered it correctly. If the question had been phrased “the learning curve applied to the first 100 units of year 2” or “the learning curve applied the first 100 aggregate units or years 2 and 3 (or years 2 and 3 combined)”, then there would be no doubt what was intended.

    December 8, 2011 at 10:53 am #90701
    chimen
    Member
    • Topics: 2
    • Replies: 6
    • ☆

    @polldoll said:
    The learning curve only applied for the first 100 units. I assumed the company had given their staff a pay rise at the beginning of year 2 so that’s why it was budgeted to cost more. I multiplied my cost per unit for 100th and so on units by 26/24 to get the cost per unit for year 2.

    I agree with you, the learning curve only applied for the first 100 units of year 2
    My answer is 82.3 and 78

    December 8, 2011 at 12:12 pm #90702
    l_ACCA
    Member
    • Topics: 35
    • Replies: 134
    • ☆☆

    @neilsolaris said:
    I’m wondering whether to contact them about the ambiguity of question four, but I’d need to wait until the question paper is available to be sure that I remembered it correctly. If the question had been phrased “the learning curve applied to the first 100 units of year 2” or “the learning curve applied the first 100 aggregate units or years 2 and 3 (or years 2 and 3 combined)”, then there would be no doubt what was intended.

    Well, I would think it was “the learning curve applied to the first 100 units of year 2” because learning curve occurs only once. You wouldn’t learn to do something twice. So all in all after 100th unit was produced the steady state was reached and then rest of units, i.e. all 299,900 of them were being produced at steady pace.

    I remember calculating ‘cumulative average for 100 units x 100’ and ‘cumulative average for 101 units x 101’. Subtract one from another and get the time for steady state which I then applied for the remainder of units, i.e. 299,900 units.

    December 8, 2011 at 12:30 pm #90703
    chimen
    Member
    • Topics: 2
    • Replies: 6
    • ☆

    @laurra said:
    Well, I would think it was “the learning curve applied to the first 100 units of year 2” because learning curve occurs only once. You wouldn’t learn to do something twice. So all in all after 100th unit was produced the steady state was reached and then rest of units, i.e. all 299,900 of them were being produced at steady pace.

    I remember calculating ‘cumulative average for 100 units x 100’ and ‘cumulative average for 101 units x 101’. Subtract one from another and get the time for steady state which I then applied for the remainder of units, i.e. 299,900 units.

    I think the right method should be
    calculating ‘cumulative average for 100 units x 100? and ‘cumulative average for 99 units x 99?. Subtract one from another and get the time for steady state which I then applied for the remainder of units, i.e. 299,900 units.

    December 8, 2011 at 12:37 pm #90704
    neilsolaris
    Member
    • Topics: 59
    • Replies: 415
    • ☆☆☆

    I think you’re right Laura, a learning curve should occur just once, which is why I hesitated. In the end I thought I’d better answer it literally, just in case there was a change of staff at the beginning of year 3, or the unit was adapted. Hopefully I won’t lose too many marks though!

    I realize now I may have made another mistake! Did it imply that the steady rate starts on the 101st unit, not the 100th unit? I assumed the latter, but I think you’re right.

    December 8, 2011 at 1:06 pm #90705
    l_ACCA
    Member
    • Topics: 35
    • Replies: 134
    • ☆☆

    @chimen said:
    I think the right method should be
    calculating ‘cumulative average for 100 units x 100? and ‘cumulative average for 99 units x 99?. Subtract one from another and get the time for steady state which I then applied for the remainder of units, i.e. 299,900 units.

    Well, I think it said “learning curve applied for the first 100 units” which, in my opinion, means that steady state starts from 101st unit therefore we had to find time taken on 101st unit to know the time for steady state per unit. Well I don’t know, maybe I misread the question:/ We’ll see when answers are published.

    December 8, 2011 at 1:06 pm #90706
    chimen
    Member
    • Topics: 2
    • Replies: 6
    • ☆

    The question said that learning curve effect apply for the first 100 units, which means manufacture time for 101st unit must equal to 100th unit (no more leaning curve effect for 101st). Hence, the steady rate starts on the 100th unit.

    December 8, 2011 at 1:07 pm #90707
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 3
    • ☆

    oh no I think I may have applied the learning curve to year 2 and 3.
    I used the same method as Chimen that the cumulative average should be calcualted for ‘100 units x 100′ subtract ’99 units x 99’ for the 100th unit.

    December 8, 2011 at 1:18 pm #90708
    l_ACCA
    Member
    • Topics: 35
    • Replies: 134
    • ☆☆

    @chimen said:
    The question said that learning curve effect apply for the first 100 units, which means manufacture time for 101st unit must equal to 100th unit (no more leaning curve effect for 101st). Hence, the steady rate starts on the 100th unit.

    Yes, that makes sense.
    Hope I won’t loose lots of marks on that as it was purely misunderstanding of English 🙁

    December 8, 2011 at 6:51 pm #90709
    Anonymous
    Inactive
    • Topics: 1
    • Replies: 7
    • ☆

    Here the exam of dec 2011
    https://www2.accaglobal.com/pubs/students/acca/exams/f5/past_papers/f5_2011_dec_q.pdf

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