• 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

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get 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 AvatarJohn Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 25, 2019 at 3:06 pm #550802
    Avatariza1
    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
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54839
    • ☆☆☆☆☆

    Yes, that is correct.

    October 28, 2019 at 1:10 pm #551085
    Avatariza1
    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
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54839
    • ☆☆☆☆☆

    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

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 Exams – Instant Poll

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

  • clodzy12 on Group SPL – Example (MYA) – ACCA Financial Reporting (FR)
  • TEDI on Regulatory bodies – CIMA F1 Financial Reporting
  • Ismail12 on Project management – ACCA Strategic Business Leader (SBL)
  • TEDI on CIMA F1 Chapter 3 Test
  • TEDI on CIMA F1 Chapter 1 Test

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in