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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › secure net dec 2009
Sir i understand the revised standard price but i dont understand why they have change the quantity as well
There are two ways of calculating planning and operational variances. They give different answers, but both methods are acceptable in the exam and get full marks.
It was the previous examiner who set Secure Net, and he preferred on method. The current examiner prefers the other method (which is in fact easier).
I don’t know whether you are looking at the examiners own answer or whether you are looking at the answer in a revision kit (in which case they may have updated the answer to the method the current examiner prefers).
In my free lectures I show the calculations for planning and operational variances using the way that the current examiner prefers. (However, as I have written above, both methods will get full marks in the exam.)