ACCA PM Dec 26 Chapter 11 L1 Quantitative Techniques

📚 *ACCA Performance Management (PM) – Chapter 11 | Quantitative Techniques – Lecture 1* In this lecture, we begin *Chapter 11: Quantitative Techniques* for ACCA PM and cover two important techniques that are frequently tested in the exam: 🔹 *High-Low Analysis* Meaning and purpose of High-Low Analysis Identifying high and low activity levels Calculation of variable cost per unit Calculation of fixed costs Estimating total costs using the cost equation Exam-style questions and practical examples 🔹 *Learning Curve* Understanding the concept of the Learning Curve Why labour time reduces as production experience increases Learning rate and cumulative average time Calculating labour time and costs Applying the learning curve in ACCA PM exam questions Step-by-step exam-style calculations 🎯 *What you will learn from this lecture:* By the end of this lecture, you should be able to confidently solve *High-Low Analysis and Learning Curve questions* and understand how these quantitative techniques are applied in performance management and decision-making. 📌 *Chapter:* 11 – Quantitative Techniques 📌 *Lecture:* L1 📌 *Subject:* ACCA Performance Management (PM) 💡 *For ACCA PM Students:* Make sure you practice the questions along with the lecture, as these techniques become much easier once you understand the logic behind the calculations. 👍 If you find this lecture helpful, *LIKE, SHARE & SUBSCRIBE* to support the channel. #ACCA #ACCAPM #PerformanceManagement #QuantitativeTechniques #HighLowAnalysis #LearningCurve #ACCAExam #ACCAStudy #PM #ACCAPreparation #CICA