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Yield variance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Yield variance

  • This topic has 4 replies, 2 voices, and was last updated 1 year ago by John Moffat.
Viewing 5 posts - 1 through 5 (of 5 total)
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  • November 3, 2021 at 8:09 pm #639876
    lokeshdh00
    Participant
    • Topics: 111
    • Replies: 106
    • ☆☆☆

    Dear John, You are healthy and Happy.

    I understood that in mix variance one will be adverse and another will be favorable, as one is replacing another.
    But i didn’t really see the logic behind why if yield variance is adverse , the analysis ( X & Y ) both materials will have adverse yield variance & vice versa.

    It just hit me while i was asking , It it because we used extra total materials and The propotion of the material mix is always 100 % , and even if we use extra than we should have then it will be in same propotion. like if 100 Kg was over all wastage; it was in same actual propotion of material mix ?

    November 4, 2021 at 7:29 am #639889
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 51563
    • ☆☆☆☆☆

    Yes – that is the reason.

    If the mix remains at standard and the total used is more, then it will be more for each of the materials.

    November 4, 2021 at 11:07 am #639900
    lokeshdh00
    Participant
    • Topics: 111
    • Replies: 106
    • ☆☆☆

    it might be silly to ask, But when question asks to “analyse” a yield variance, does it mean to do yield variance for both X and Y material. Or will it simply ask to do particular variance for each material.

    November 4, 2021 at 11:09 am #639901
    lokeshdh00
    Participant
    • Topics: 111
    • Replies: 106
    • ☆☆☆

    Also, Am i always supposed to comment in section C even when its not asked explicitly ?

    November 4, 2021 at 1:50 pm #639912
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 51563
    • ☆☆☆☆☆

    If asked to analyse then you do need to show it for each of the materials.

    You are only expected to comment where the question asks for a comment (but at least one part of each of the Section C questions will always be asking for a comment).

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