Forums › ACCA Forums › ACCA PM Performance Management Forums › *** F5 June 2016 Exam was.. Instant Poll and comments ***
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- June 8, 2016 at 4:05 pm #320911June 8, 2016 at 4:06 pm #320912
4th was C revised mark up-37.8%
June 8, 2016 at 4:09 pm #320915Think it was A, not sure though lol
June 8, 2016 at 4:12 pm #320919Can someone explain to me how to tackle question 14 from the mcqs?
I am still not sure.Calculate learning rate.
First 10 unites took 120 hours.
Following 30 units took 150 hours.Thanks.
June 8, 2016 at 4:12 pm #320921The mcq are hard..most of them I don’t know how to do,jz guessing..
The Q4 and Q5 are hard also!
Hopefully I can pass the paper! God bless!!!June 8, 2016 at 4:16 pm #320924market size variance:
1st product favourable
2nd product adverse around i think 120000
market share variance:
1st prodct was favourable but less than from its planning.
2nd product was adverse around 15000.
ABc question: both types of waste disposals have around 80 something cost and was less than their original cost.
transfer price ques: suggested quantity 140000 but other division only need less than this.
school question : 3rd school need to b closed.
BE question: interpreted well.June 8, 2016 at 4:21 pm #320926AnonymousInactive- Topics: 0
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Q1- market size and market share , did same sort of calculation as planning and operational
Q2- break even chart
Break even was at 500
100- cost 30,000
200 cost 60,000
300 cost 90,000
400 cost 120,000
500 cost 150,000
So for each 100 athletics , cost was going up by 30,000Fixed cost had semi variable element
Q3- production cost per unit 1W $75 something and $85 something for the other one
Q4- transfer pricing. Messed up completely
Q5- closed school 1 as it had the highest loss among all other and allocated the 80% of students to other two schools and relocation of 50% staff to other schools , messed up in This question too ???
mCQ’s were disaster.
Don’t think I will score more than 30% in the whole paper even though studied day and nights 2 months
June 8, 2016 at 4:23 pm #320927TP Quetions – suggested a TP price between 20 (VC) and 37 (external). Should transfer all units as has the capacity to do so.
BEP Q – Discussed the semi variable, step up, difference selling prices etc.
Q5 – Sugguested to close school 2, found this Q hard. Pretty much totalled the costs of disposal and went from there.
ABC Q – I sgot around $75 for the first, and $99 for the second? Anyone near me?
Guessed the MCQ’s mentioned for learning rate and mark up, what did you all put for that through put MCQ for multiple limiting facors (labour and machine hours)?Really stumped me!!
Overall tough paper, best of luck to everyone in 6 weeks!
June 8, 2016 at 4:24 pm #320928formula Avg time for units/time took for first X (r)
so i considered the question in batches of ten instead eg;first batch took 120hr, further 3 batches 150
average time per batch 67.5 (120+150/4) DIVIDED BY first batch 120=0.5625^(R2) R= how many times doubling occured?
2times so r2
75% or 0.75
1+1=2+2=4June 8, 2016 at 4:24 pm #320929in q3 that $110 was the selling price or the cost? I think I read selling price hmm can t remember…
June 8, 2016 at 4:28 pm #320932throughput: based on slowest constraint which overall was machine hours, so I divided the throughput per unit by machine hours, and ignored labour hours.
June 8, 2016 at 4:29 pm #320933Hm, for me breakeven point was at 300 athletes – TC equals Revenue in that point?
For learning rate – first 10 is 120 hours, further 30 is 150 hours which means that for first 40 it is 270 hours. Average for first 10 – 12, average for first 40 – 270/40=6.75, 6.75/12=56.25%
EDIT: yeah so it should be 75% although i forgot to continue after calculating r :/
June 8, 2016 at 4:30 pm #320935@seannyd said:
TP Quetions – suggested a TP price between 20 (VC) and 37 (external). Should transfer all units as has the capacity to do so.BEP Q – Discussed the semi variable, step up, difference selling prices etc.
Q5 – Sugguested to close school 2, found this Q hard. Pretty much totalled the costs of disposal and went from there.
ABC Q – I sgot around $75 for the first, and $99 for the second? Anyone near me?
Guessed the MCQ’s mentioned for learning rate and mark up, what did you all put for that through put MCQ for multiple limiting facors (labour and machine hours)?Really stumped me!!
Overall tough paper, best of luck to everyone in 6 weeks!
I ranked B then A then C for the limiting factor mcq.
June 8, 2016 at 4:34 pm #320938@ritaalbu said:
in q3 that $110 was the selling price or the cost? I think I read selling price hmm can t remember…I think so too
June 8, 2016 at 4:35 pm #320939AnonymousInactive- Topics: 0
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@samara182 said:
I think so tooIt was selling price for disposal
June 8, 2016 at 4:35 pm #320940for first two a and b machine hours bottle neck
for c it was labour hours (in c machine could produce more but LABOUR was slowing downsince its in same factory same cost, we needed two rank them by return per factory hours
for me it was: A B CJune 8, 2016 at 4:38 pm #320942also the effectiveness MCQ (number if students)…was it all of them??
June 8, 2016 at 4:40 pm #320946no only two
effectiveness means how successful we are.?so no of students made it to further education on schedule?
and no of students passed or some sort of success etc?June 8, 2016 at 4:40 pm #320947@karanpreetrobin said:
no only two
effectiveness means how successful we are.?so no of students made it to further education on schedule?
and no of students passed or some sort of success etc?Yep, I agree
June 8, 2016 at 4:41 pm #320949@gs221108 said:
Q1- market size and market share , did same sort of calculation as planning and operationalQ2- break even chart
Break even was at 500
100- cost 30,000
200 cost 60,000
300 cost 90,000
400 cost 120,000
500 cost 150,000
So for each 100 athletics , cost was going up by 30,000Fixed cost had semi variable element
Q3- production cost per unit 1W $75 something and $85 something for the other one
Q4- transfer pricing. Messed up completely
Q5- closed school 1 as it had the highest loss among all other and allocated the 80% of students to other two schools and relocation of 50% staff to other schools , messed up in This question too ???
mCQ’s were disaster.
Don’t think I will score more than 30% in the whole paper even though studied day and nights 2 months
Could you please explain why is it 500? I thought I got that right, there goes my pass 🙁
June 8, 2016 at 4:44 pm #320952In Q5, i dont understand what 1m of reallocated is? And i read it repeatly about 5 times but still messy
June 8, 2016 at 4:45 pm #320953@ngocphanneu said:
In Q5, i dont understand what 1m of reallocated is? And i read it repeatly about 5 times but still messyI wrote that it is an irrelevant cost since it is payable regardless if the school closes or not
June 8, 2016 at 4:48 pm #320954@karanpreetrobin said:
for first two a and b machine hours bottle neck
for c it was labour hours (in c machine could produce more but LABOUR was slowing downsince its in same factory same cost, we needed two rank them by return per factory hours
for me it was: A B CSee June 2009 exam: it is based on slowest machine (constraint) overall, rather than per product…and then using that (our case machine hours only) to divide the TP/unit… not judged by product…my opinion..
June 8, 2016 at 4:49 pm #320955@samara182 said:
I wrote that it is an irrelevant cost since it is payable regardless if the school closes or notYes i ignored that cost as irrelevant too!!
June 8, 2016 at 4:51 pm #320959dont know but i thought you only find joint bottleneck source if it is process, eg if it was a process of one unit and goes through a b c then it was machine hours for sure.
they rather 3 different products so needed to look individually i guess but not 100% - AuthorPosts
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