Forums › ACCA Forums › ACCA PM Performance Management Forums › June 2021 ACCA PM exam was – Instant Poll and comments
- This topic has 149 replies, 39 voices, and was last updated 3 years ago by Anonymous.
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- June 10, 2021 at 8:32 pm #624549
my section C was the decision tree and ROI/RI, didn’t expect the decision tree in section C at all
June 10, 2021 at 8:34 pm #624551Glad I wasn’t the only one who struggled with the TPAR, still can’t figure out what to use for conversion costs for the cost per hour
June 10, 2021 at 9:52 pm #624562I had the same problem. Really random questions esp the decision trees one. I may have to resit because I ran out of time
June 10, 2021 at 9:54 pm #624563That yield question tied me up as well.
June 10, 2021 at 10:37 pm #624569Me too
June 11, 2021 at 7:04 am #624600It was not hard, though I was quite inadequate in the Weighted-Average-Contribution-To-Sales ratio question of Section C, the variance analysis question of section B, and the ZBB question of Section B.
It is quite frustrated to know I didn’t do well in topics I should have.
June 11, 2021 at 3:39 pm #624702students who attempted F5 did you get same paper or different as f7 was almost same for everyone pls do give feedback and what areas were mostly tested we should be paying more attention to
June 11, 2021 at 3:59 pm #624714AnonymousInactive- Topics: 2
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I think we wrote the same exam. How did you solve the linear programming simultaneous equations with 3 equations ( 3 constraints) and 2 variables for shadow price.
June 11, 2021 at 4:40 pm #624724I saw Breakeven Revenue and Not Profit so .
June 11, 2021 at 4:45 pm #624730AnonymousInactive- Topics: 2
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Did you also notice the question in section A which needed to compare company A and company B based on Financial and operating gearing. Calculating operating gearing was a bit tricky.
Did you also notice Question 2 which wanted the calculation of cost per specific report. It said the company had a cost of $2.4M on information and 90% was processing with 10% on preparing information reports (full report and specific reports) full reports taking 3 times much time as specific reports. 4000 and 500 full and specific reports were prepared respectively. And it said what is the cost of preparing a specific report…. something like that.
June 11, 2021 at 4:46 pm #624732I totally guesses majority of section B.
June 11, 2021 at 5:55 pm #624762citylane2013 wrote:Did you also notice the question in section A which needed to compare company A and company B based on Financial and operating gearing. Calculating operating gearing was a bit tricky.
You could solve question two by means of equations, if I remember correctly it came out to $48 per report
June 11, 2021 at 6:57 pm #624791Section A and B was ok, but in section C I got performance measurement and cvp which was so tricky.
June 11, 2021 at 8:30 pm #624802Same paper you and I Had.Did you have a shadow price question in section B from LPP? Did you have a transfer pricing question from section A?
June 11, 2021 at 8:32 pm #624803AnonymousInactive- Topics: 2
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I think I saw $48 as first option. It was the first right??
June 11, 2021 at 8:32 pm #624804Yeah. I had that one
June 11, 2021 at 8:34 pm #624806I got one. The question was as follow
A firm has 2 divisions (A nd B )and uses full cost to transfer goods at internal division (B) and External sales.
Internal transfer is at full cost of 28$/unit and external at 30$/unit.
Divison B has got an opportunity to purchase the goods externally at 25$/unit.
Varaible Cost is 20$ Without including 1.5$ saving on internal transfers.
What would be the reduction in the group profit if Division B takes to purchase from external supplier 10,000 units?June 11, 2021 at 8:36 pm #624807AnonymousInactive- Topics: 2
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citylane2013 wrote:Did you also notice the question in section A which needed to compare company A and company B based on Financial and operating gearing. Calculating operating gearing was a bit tricky.
I think I saw $48 as first option. It was the first right??
June 11, 2021 at 8:44 pm #624809AnonymousInactive- Topics: 2
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iamar wrote:I got one. The question was as follow
I think it said variable costs are $20 including $1.5 packaging costs but goods transferred internally do not need packaging.
June 11, 2021 at 9:00 pm #624810A firm has 2 divisions (A nd B )and uses full cost to transfer goods at internal division (B) and External sales.
Internal transfer is at full cost of 28$/unit and external at 30$/unit.
Divison B has got an opportunity to purchase the goods externally at 25$/unit.
Varaible Cost is 20$ Without including 1.5$ saving on internal transfers.
What would be the reduction in the group profit if Division B takes to purchase from external supplier 10,000 units?Anyone got this question in Section A?
My answer was 95000.
June 11, 2021 at 9:02 pm #624812What was your answer to that question?
June 11, 2021 at 9:04 pm #624815agboolakenny84 wrote:Exactly. The answer was 0. If I can remember the question was related to the last parts of the question and labour and machine time were the limiting resources. I’m sure if the answer wasn’t 0 they’ll have asked people to put a format when answering as shadow price answers are usually in decimal places.
It was Labour shadow price
June 11, 2021 at 9:11 pm #624817I had choosen Simulation as it does not give any decision
June 11, 2021 at 9:15 pm #624818As far as i know that the financial and operating gearing ratios were out of the syllabus as it comes in F9 syllabus and the that the 2.4m$ question i randomly selected the answer 48. was i right?
June 11, 2021 at 9:16 pm #624819citylane2013 wrote:Did you also notice the question in section A which needed to compare company A and company B based on Financial and operating gearing. Calculating operating gearing was a bit tricky.
There was no option for the 48$. 48 was in another question
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