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information cost

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › information cost

  • This topic has 5 replies, 2 voices, and was last updated 5 years ago by John Moffat.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • October 25, 2019 at 8:38 am #550742
    iza1
    Participant
    • Topics: 115
    • Replies: 112
    • ☆☆☆

    Hi

    in specimen exam from D14
    MCQ 11 :
    I dont understand how employee completing time sheets is a direct data cost
    These are basically anything that doesnt require data entry correct

    October 25, 2019 at 9:19 am #550750
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54676
    • ☆☆☆☆☆

    I do not have the specimen exam from December 2014 – the ACCA replaced it with a specimen exam in 2016 when the format of the exam changed.

    If you are referring to the actual December 2014 real exam then MCQ11 is not about employee time sheets.

    October 25, 2019 at 2:36 pm #550801
    iza1
    Participant
    • Topics: 115
    • Replies: 112
    • ☆☆☆

    Which TWO of the following are examples of direct data capture costs?

    Use of bar coding and scanners

    Payroll department’s processing of personnel costs

    Completion of timesheets by employees

    Input of data into the production system

    Emails sent to staff on matters that do not relate to them

    Answer is supposedly 1 &3

    October 26, 2019 at 9:30 am #550845
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54676
    • ☆☆☆☆☆

    Direct data input is when it is being entered directly into the system as opposed to having to employ people to input data from written forms. Having employees entering their hours directly into the computer rather than filling in forms for someone else to enter it is direct data input.

    October 27, 2019 at 3:30 am #550927
    iza1
    Participant
    • Topics: 115
    • Replies: 112
    • ☆☆☆

    Understood. But what about data input into the production system. That’s also direct input right

    October 27, 2019 at 8:51 am #550956
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54676
    • ☆☆☆☆☆

    No – someone else will have had to type in the data.

    For the timesheets, it is the people providing the data (the workers) who are typing in their data directly rather than someone else having to type it in from the information they provide.

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