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THROUGHPUT ACCOUNTING

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › THROUGHPUT ACCOUNTING

  • This topic has 3 replies, 2 voices, and was last updated 2 years ago by Ken Garrett.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
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  • August 30, 2023 at 3:35 pm #690974
    kamranf
    Participant
    • Topics: 6
    • Replies: 3
    • ☆

    Sir THROUGHPUT ACCOUNTING is not mentioned specifically in APM syllabus. Is it also part of APM and we need to revise from PM notes?

    August 31, 2023 at 4:41 am #691012
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10616
    • ☆☆☆☆☆

    No. Only ‘…for example lifecycle costing, input-output analysis and activity-based costing.’ could be specifically required.

    August 31, 2023 at 10:29 am #691047
    kamranf
    Participant
    • Topics: 6
    • Replies: 3
    • ☆

    Sir can APM examiner go deep down to planning and operational variance?

    August 31, 2023 at 5:53 pm #691091
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10616
    • ☆☆☆☆☆

    In theory yes, but in practice very complicated calculations are unlikely. I think it is more important to be able to do operational variances than planning variances. To calculate operational variances simply use the new, revised standards rather than the original standards.

    The principles are important, however. Poor budgets and standards will make it very difficult to set performance targets and then to measure performance.

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