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ACCA MA · Applied Knowledge

E. Standard costing

Learn how to set, monitor, and analyse cost benchmarks. This section covers variance analysis for materials, labour, and overheads, helping identify cost control issues and performance variances. It also introduces reconciliations and the behavioural impact of variances.

  • 5 lessons
  • 1 module
  • 1.6h of video
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The lessons

5 lessons, module by module.

Standard costing and variance analysis

5 lessons
  1. 1 Standards 22m
  2. 2 Variances 13m
  3. 3 Calculating variances 37m
  4. 4 Understanding variances 12m
  5. 5 Operating statements 15m

Questions

About E. Standard costing.

What does the E. Standard costing section cover?

Learn how to set, monitor, and analyse cost benchmarks. This section covers variance analysis for materials, labour, and overheads, helping identify cost control issues and performance variances. It also introduces reconciliations and the behavioural impact of variances.

How much video is in this section?

E. Standard costing has 5 video lessons, about 1.6 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Management Accounting exam?

Yes. The content in this section is assessed in the Management Accounting ACCA exam.

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