Advanced Variances
This screencast covers Summer 2016 Q1 (e)
Key areas include;
- Sales Price & Volume Variances; and
- Sales Mix & Quantity Variances.
This screencast covers Autumn 2014 Q1
Key areas include;
- Sales Price & Volume Variances
- Sales Mix & Quantity Variances; and
- Market Size & Market Share Variances.
This screencast covers Summer 2013 Q2
Key areas include;
- Labour Mix & Yield Variances
- Labour Rate & Efficiency Variances; and
- Planning & Operating Variances.
This screencast covers Autumn 2015 Q2
Key areas include;
- Material Price & Usage Variances;
- Planning & Operating Variances; and
- Narrative requirements on variances.
Performance Measurement
This screencast covers Summer 2016 Q2
Key areas include;
- Exam technique – answering narrative questions at CAP2 SFMA; and
- Balanced Scorecard – application to a company; and
- Critical analysis of particular performance measures.
Transfer Pricing
This screencast covers Summer 2017 Q1 (f) & (g)
Key areas include;
- Transfer pricing calculation scenarios – negotiation; and
- Head office involvement in transfer prices
Divisional Performance
This screencast covers Summer 2015 Question 1
Key areas include;
- ROCE, RI & EVA calculations; and
- Discussion of limitations.