PM*** March 2023 ACCA PM exam – Instant Poll and comments ***

Well who got CVP and balance scorecard in section c?

I got CVP and balanced scorecard in section c.

Anyone got ROI RI and shut down decision for Sec C? I memorised variance a lot but it never appeared for my attempt, not even a MCQ hmm.

How did everyone answer the brand survey and revenue forecasting question in Q1?

I got ROI and RI. In revised calculations for division. Do we add back depreciation of assets controlled by head office ?

No. Head office charges and depreciation charges were not be be included in the revised calculations as they are not controlled by the division managers

But it was investment division. Even then?

What was the revised ROI and RI figures you guys got?

I did not sit the exam but from my Knowledge ROI for divisional managers should be calculated by Controllable profit/ controllable Investment !!

Section A was easy but section C was tricky especially the cvp question

What was the last part of CVP question?

Last part of CVP question was the weighted average C/S ratio of the whole group - treehouse accommodation and yoga course.

I gave it my all! wishing for the best! What a fantastic lecture after eagerly learning from John Mofat. Section C gave me Variance.

I did this part but wasnt the last part on limitations of cvp analysis?

Roi - 21.6 and 23%

What was the answer for shut down question in section C

Hie..l got variances too Can l ask?How were we supposed to calculate the revised price

They gave the revised price at the bottom. If i remember correctly there was a 10% and 20% price increase or something like that

Section C i got the soybean and sugar question. I got all adverse variances for the sugar and soybean question. And financial and non financial performance. Section B i got: Budgets Throughout Make or boy Section A was okay, not too bad

What total overvead cost did you guys got for question 1 in section A? And for section B did you guys include fixed cost in the throughout and got the ratio 2.04 or left it out and got 2.55?

For section b I got TPR limiting factor and variances.

Was your throughput accounting question in section B on clocks?

What was your answer for variances section B total material usage planning variance?

Yes it was and I really studying TPR and I think I made a mess of the calc.. hoping the theory was ok. For the variance I think I had 4200 adverse planning, I went with 49450 adverse I think and then 39k something I think? I keep getting really flustered in that exam they should have an excel scratch pad for that exam very hard to keep your head writing it down on paper

Was any on the answers 352800 adverse something like this?

I went with 2.55 aswell for section B throughout but got totally flustered again. I wasn't sure what to do with the minutes

Yes I went with 39k adverse, I was getting mixed up between operational and planning but I think I went with that

The other options were 700k something so I also went with 39k one

For some reason l started to think it was market size given?

Yeah hopefully of course they pick a random variance like market share and size. I hope I got it this time. Never enough time for anything. Hopefully now we will be ok in april