- This topic has 3 replies, 2 voices, and was last updated 4 years ago by .
Viewing 4 posts - 1 through 4 (of 4 total)
Viewing 4 posts - 1 through 4 (of 4 total)
- You must be logged in to reply to this topic.
OpenTuition recommends the new interactive BPP books for June 2024 exams, Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › learning rate
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
Yes, that is correct.
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
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)