Mind Maps (CAP1 & CAP2)
Mind Maps are a useful way of summarising detailed competency statements into useful study aids.
This is particularly important for CAP2 & FAE where the cumulative principle applies.
These maps are available to download in PDF – just click on the image to the left.
CAP2 SFMA Past Paper Analysis – MA
This analysis provides an overview of the MA topics examined in SFMA in recent years. It also includes a breakdown of marks across computational and narrative elements.
The importance of CAP1 MA topics and weighting of marks for narrative requirements should be noted by students.
This analysis is available to download in PDF – just click on the image to the left.
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.
This screencast covers Autumn 2011 Q1
Key areas include;
- Balanced Scorecard – purpose, implementation & financial perspective; and
- Incentive Plans.
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
This screencast covers Autumn 2011 Question 3
Key areas include;
- Transfer pricing policies
- Budgeting for limiting factors; and
- International transfer pricing issues.
Divisional Performance
This screencast covers Summer 2015 Question 1
Key areas include;
- ROCE, RI & EVA calculations; and
- Discussion of limitations.