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Hi Sir
1. Do you know whether we would be expected to perform planning and operational variance calculations in SBL?
I’m not confident that I’ll be able to confidently recall all of the constituent variances, like idle time and differentiating between efficiency and rate/pay variances – under the time pressures! I’m just trying to allocate my study/revision time sensibly and was not sure how intensively to practice and TRY to really polish up on rigorous variance analysis.
2. Is it possible that we’ll have to compute detailed variances, for example, labour efficiency, labour idle time and labour rate variances (for example) in the SBL exam?
3. Will mix and yield variances be potential SBL questions?
Thank you.
It is very unlikely that you will have to compjte variances in any detail. You need to be aware of the principles of flexing a budget to get a valid assessmemt pf performamce, but little else.
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