• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

learning rate

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › learning rate

  • This topic has 3 replies, 2 voices, and was last updated 6 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 25, 2019 at 3:06 pm #550802
    iza1
    Participant
    • Topics: 115
    • Replies: 112
    • ☆☆☆

    if a question says that learning rate increases from 30% to 60% it means that the learning is slower right ?
    30% is faster
    60% is very slow.. is my understanding correct

    October 26, 2019 at 9:31 am #550847
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54812
    • ☆☆☆☆☆

    Yes, that is correct.

    October 28, 2019 at 1:10 pm #551085
    iza1
    Participant
    • Topics: 115
    • Replies: 112
    • ☆☆☆

    In a question where what is reason for adverse labour cost variance
    One statement says learning effect is estimated as 80% instead of 75% and the answer says this is not a reason. Why

    October 28, 2019 at 2:40 pm #551088
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54812
    • ☆☆☆☆☆

    Please type out the exact wording of the question. However is the actual rate of learning is lower at 75% than what was estimated when the costings were done (i.e. 80%), then they are learning faster which would lead to a favourable efficiency variance and not an adverse one. (Obviously the labour rate variance is not affected by whether they work fast or slower than what was estimated)

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 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

  • LiliyaM on What is Assurance? – ACCA Audit and Assurance (AA)
  • Sarailee95 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • John Moffat on PM Chapter 8 Questions Cost Volume Profit Analysis
  • John Moffat on FA Chapter 8 Questions Irrecoverable Debts and Allowances
  • Payal18 on PM Chapter 8 Questions Cost Volume Profit Analysis

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in