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Idle time variances and absorption variances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Idle time variances and absorption variances

  • This topic has 3 replies, 2 voices, and was last updated 3 months ago by LMR1006.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • February 10, 2025 at 7:01 am #715313
    StudyGuru22
    Participant
    • Topics: 3
    • Replies: 4
    • ☆

    Hello Sir, I have checked whole syllabus of PM and ABC variance and Idle time variance are nowhere mentioned. Are they part of the syllabus? Please advise

    February 10, 2025 at 9:16 am #715316
    LMR1006
    Keymaster
    • Topics: 4
    • Replies: 1489
    • ☆☆☆☆☆

    Yes, a PM exam can include questions about idle time variance although it’s not a major focus area and the exam is more likely to test on calculating variances related to material usage, labour efficiency, and sales volume, rather than specific variances like idle time that assume perfect operating conditions with no allowance for idle time.
    As for ABC variances, I don’t think it’s in the exam anymore.

    February 11, 2025 at 5:41 am #715322
    StudyGuru22
    Participant
    • Topics: 3
    • Replies: 4
    • ☆

    Thank you and one last question is linear regression analysis as well as time serie analysis examinable in pm
    Thank you in advance

    February 11, 2025 at 8:07 am #715326
    LMR1006
    Keymaster
    • Topics: 4
    • Replies: 1489
    • ☆☆☆☆☆

    https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/syllabus-study-guide.html#

    I have attached the syllabus for your reference……

    it is important to note that while these topics are included due to earlier assumed knowledge MA, calculations relating to them will not be asked in the PM exam. Instead, you are expected to understand the concepts.

    If you want to know something different like this ..can you start a new question please.

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