ACCA PM Variance Analysis Demystified: Learn How to Interpret the Results | ACCA PM

ACCA students, are you struggling with advanced variance analysis in ACCA Performance Management (PM)? In this video, we go beyond the calculations and focus on interpreting variance results. This is important as there are an even balance of questions covering variance calculations and theory.

This session is ideal for ACCA PM students preparing for exams, especially if you find yourself stuck memorising formulas but unsure how to interpret the story behind the numbers.

Good luck with your upcoming ACCA PM Exam!
Steve Willis, ACCA

TABLE OF CONTENTS
00:00 Introduction
01:24 Mix & Yield Variance
03:31 Mix Variance Explained
04:25 Yield Variance Explained
05:54 Calcs: https://youtu.be/Hh-sR_swkMo
08:05 Operational and Planning Variances
11:11 Planning and Operational https://youtu.be/kkS2VMrKkD4
11:19 Revised Standard
11:31 Planning Variance Explained
12:08 Operational Variance Explained
12:41 Sales Volume Variance Explained
13:54 Market Size & Share Variances
14:03 Link: https://youtu.be/9gkQh_XMOgs
14:27 Flexed Variance Explained
14:57 Market Size Variances Explained
15:52 Market Share Variance Explained
16:58 Sales Mix & Quantity Variances