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Variances in SBL

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › Variances in SBL

  • This topic has 2 replies, 2 voices, and was last updated 4 years ago by alaccountancy.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • July 27, 2020 at 6:24 pm #578297
    alaccountancy
    Member
    • Topics: 55
    • Replies: 34
    • ☆☆

    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.

    July 27, 2020 at 7:04 pm #578314
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10597
    • ☆☆☆☆☆

    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.

    July 27, 2020 at 7:20 pm #578318
    alaccountancy
    Member
    • Topics: 55
    • Replies: 34
    • ☆☆

    Thanks so much – that’s a relief.

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    Posts
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  • The topic ‘Variances in SBL’ is closed to new replies.

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