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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › THROUGHPUT ACCOUNTING
Sir THROUGHPUT ACCOUNTING is not mentioned specifically in APM syllabus. Is it also part of APM and we need to revise from PM notes?
No. Only ‘…for example lifecycle costing, input-output analysis and activity-based costing.’ could be specifically required.
Sir can APM examiner go deep down to planning and operational variance?
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.