Скачать или смотреть ACCA F5 - PM - Chapter 12 - Advanced variances - PART (1/3)

In this session, we dive deep into Advanced Variances – one of the most important and challenging topics in the ACCA Performance Management (PM) syllabus. You’ll learn how to analyze planning & operational variances, mix & yield variances, and how these are examined in real ACCA exams.

📚 Topics Covered:
✅Material, Labour, Variable OH, Fixed OH, Sales variances - Basic
✅ Planning & Operational Variances
✅ Mix & Yield Variances
✅ Material, Labour, and Sales Variance Analysis
✅ Linking Variances with Performance Evaluation
✅ Exam Tips & Common Mistakes

This lecture is perfect for students preparing for the ACCA PM paper, aiming for a clear conceptual understanding and exam success!

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