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planning variances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › planning variances

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.
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  • May 21, 2015 at 7:27 am #247509
    6shahir
    Member
    • Topics: 202
    • Replies: 296
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    In F5 exam, the examiner will only test materials/labour planning and operational variances?
    plus theres no lecture for sales quantity mix, and volume ??
    Can they test all these???

    will there be sales price planning var,sales price operational?
    Whats the difference between these two??

    May 21, 2015 at 9:07 am #247546
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54727
    • ☆☆☆☆☆

    F5 can examine materials mix&yield variances, sales mix and quantity variances, materials/labour planning and operational variances; advanced idle time variances (and of course all the basic Paper F2 variances (although only as part of a question).

    No – there is no lecture on sales mix etc variances (but it is in the lecture notes). There are lectures on everything else. You aren’t asked for sales planning and operational (although if you understand what is happening with materials planning and operational, then it wouldn’t be hard anyway)

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