Mini-mock 1 walkthrough
Taught by Robert Cook · AI tutor support included
You’ll learn how to calculate and interpret sales, material price and material usage variances for the CIMA Core activity C performance appraisal task.
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In this lesson
- 0:00 Core Activity C Mini Mocks
- 0:54 Sales Variance Question
- 2:37 Calculating Sales Volume Variances
- 7:12 Interpreting Sales Performance
- 10:36 Sales Variance Recommendations
- 11:22 Material Cost Variances
- 13:32 Calculating Material Variances
- 15:44 Understanding Variance Causes
- 17:33 Appraising Purchasing And Cutting
- 20:09 Recommendations And Exam Recap
About this lesson
The lesson focuses on how to explain what the figures indicate about trading, purchasing and cutting efficiency, then turn your analysis into practical recommendations. Using two mini-mock questions and model solutions, you’ll practise analysing sales price, sales volume, sales mix and sales quantity variances, as well as identifying normal losses, revised standards and planning versus operational variances. You’ll also learn how to avoid assigning responsibility without sufficient evidence and how to write a clear, well-supported exam response.
Duration: 21m
Transcript
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