A
1. ABC Pilot-1
2. Target c D07-1
3. Life-cycle c
4. Back-flush acctg
5. Throughput acctg
B
1 Multi-limiting factor & linear programming (should be moon cause published in march 2008 article, just my assumption)
2. Pricing decision
3 Make or buy & other short term decision D07-4
4 Risk & Uncertainty
C Budgeting
1. Objective
2 system
3 Types
4 Quantitative analysis Pilot-3(on learning curve)
5 Behavioural aspect
D
1 Budgeting & standard costing
2 Basic variances & operating statement
-labour v combine with learning curve
3 material mix & yield v Pilot-2
4 Planning & operational v D07-3 (includes revised budget)
5 Behavioural aspect
E
1 scope of Performance Management (FPIs & NFPIs) D07-2 Pilot-4
2 Divisional performance & transfer pricing
3 Not-for-profit organisation & public sector
4 External considerations & behavioural aspects
Han's mathematical method of forecasting:
based on Pilot paper as Sun and D07 as Moon except FPIs & NFPIs:
Q1 A ABC
Q2 D Mix & Yield variance with material usage
Q3 B Linear Programming + shadow pricing (will be SUN if it weren't for the Article)
Q4 E Transfer Pricing with ROI & RI
After sitting for Tax & Law, gave a little kick!
Q1 A Throughput accouting
Q2 C & D Labour variances including idle time & productive time with Learning curve + (if examiner is mean) operating statement
Q3 B risk & uncertainty includes maximax, maximin & minimax regret
Q4 E Not-for-profit organisation and public sector
Basically, it's not possible to forecast exactly what question will come out as syllabus too wide. i am only basing on PROBABILITY. if i am the examiner, i would prefer to surprise the students by giving them ONE OR TWO UNEXPECTED question. in other words, 50% of SUN, 30% of Star & 20% Moon.
so, by following the forecast above...tips are not so reliable!! study everything is the BEST!(obviously)
Anyway, be prepare to interpret a LOT (as expected by examiner). Try to use the BACKGROUND info in ur answers, the senario given. Give in ur opinion. Answer the REQUIRED, ie, if ask to comment, try not to give ONLY solution in your anwers.
Examiner usually pick items that we 'sort of' know what it is. Example,
Pilot
Q1 watch
Q2 soup
Q3 design
Q4 actg & tax work
D07
Q1 radio
Q2 tie & websites
Q3 diaries
Q4 perfume
Anyway, all the best!!
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