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Standards

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Standards

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • Author
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  • June 10, 2021 at 9:39 am #624401
    xyzc
    Participant
    • Topics: 413
    • Replies: 175
    • ☆☆☆☆

    Question: The staff at a business received incentives based on monthly analysis. Six months after setting the standards for the new product, the operating manager reported back to say that despite unfavourable variances being reported each month, staff seemed less motivated to improve the situation in month six, than they were after the first couple of months.
    Based on this information, which standard has been applied to the new product?

    Which standard is it and why is it so? How to spot which standard the question is talking about, and why is it so?

    June 10, 2021 at 4:42 pm #624449
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54702
    • ☆☆☆☆☆

    Why are you attempting a question for which you do not have an answer? You should be using a Revision Kit from one of the ACCA Approved Publishers – they have answers and explanations
    🙂

    It is an ‘ideal standard’. If employees start to realise that they cannot achieve the standard then they will stop even trying to achieve it.

    I do explain standards in my free lectures on variance analysis and on the behavioural aspects of budgeting.

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