• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

learning curve examples

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › learning curve examples

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 23, 2021 at 1:49 pm #644737
    maria2020
    Member
    • Topics: 18
    • Replies: 12
    • ☆

    You have explained two examples in your lecture on learning curve (part 2). But I asked you this specifically to know whether I understand them completely or not.

    For example 1:
    The average time taken by each unit.

    First unit—–= 80 hours
    Second unit = 55 hours

    What is the learning rate?

    Output units—-Avg hour per unit—–Total hours
    ——-1—————–80 hrs (r)————-80 hrs
    ——-2————–67.5 hrs (r)^1———135 hrs

    Since first unit takes 80 hours per unit and second unit takes 55 hours but in total time the two units take (80 + 55) = 135 hours.

    learning rate (r) = 67.5 / 80 = 84.375%

    For example 2:
    The average time taken by each unit.

    First unit = 100 hours
    Fourth unit = 50 hours

    What is the learning rate?

    Output units—–Avg hour per unit——Total hours
    ——–1————–100 hrs (r)————-100 hrs
    ——–2——————–hrs (r)^1—————-hrs
    ——–4—————-50 hrs (r)^2———-200 hrs

    Since first unit takes 80 hours per unit and second unit takes 55 hours but in total time the two units take (80 + 55) = 135 hours.

    learning rate (r) = (50 / 100)^1/2 = 70.7%
    learning rate (r) = ^2?(50 / 100) = 70.7%

    Both of these approaches give the same answer of 70.7%.

    Is that all correct what I have written above?

    Thanks for your patience

    December 24, 2021 at 2:34 pm #644764
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54687
    • ☆☆☆☆☆

    Yes, it seems to be correct 🙂

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • shravanm on ACCA AAA Employability and Technology Skills
  • MitaP on Presentation of Financial Statements (IAS 1) – ACCA Strategic Business Reporting (SBR) lectures
  • John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • Shabi on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • Ark1 on Variance Analysis (part 4) – ACCA Management Accounting (MA)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in