Exam tips are out! Enjoy but do not rely on them.
BPP
Variances – mix and yield and/or planning and operational variances will be the focus of a variance question.
Kaplan tips:
- Variances: Planning and operational variances
- Throughput accounting and TOC
- Learning curves
- Expected Values, Maximax, maximin and minimum regret
- Pricing Equations and Pricing strategies
- Activity based budgeting; rolling budgets
- Non Financial Performance Indicators
- Environmental Management Accounting
- Systems : open and closed systems
First Intuition
Throughput accounting.
Environmental accounting.
Limiting factors.
Relevant costs.
Budgeting techniques.
Flexed budgets.
Labour variances with learning curves.
Transfer pricing.
Becker Professional Education
Throughput accounting or environmental management accounting.
Linear programming.
Budget calculation possibly including activity based budgeting.
Variances, discussion of usefulness of budgets.
Divisional performance measurement including residual income
LSBF
1. Throughput accounting and abc
2. Linear programming
3. Flexible budget and learning curve
4. Mix and yield variances, planning and operational variances.
5. Divisional performance or performance in services
Opentuition
1 Target costing and Activity Based Costing
2 Linear programming
3 Variance analysis with Mix & Yield
4 Budgeting written question
5 Financial and non-financial performance of a division
De Monfort
* ABC.
* Linear Programming.
* Environmental Costing.
* Mix and Yield variances.

已阅

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