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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)
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  • 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: 54832
    • ☆☆☆☆☆

    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: 54832
    • ☆☆☆☆☆

    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)

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