*This F2 (MA) Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: Standard Cost, Basic Standards, Ideal Standards, Attainable Standards, Current Standards, Variance Analysis, Sales Volume Variance, Sales Price Variance, Material Price Variance, Material Usage Variance, Material Usage Variance, Labor Efficiency Variance, Variable Overhead Variances, Fixed Overhead Variances, Fixed Overhead Total Variance, Fixed Overhead Volume Variance, Fixed Overhead Capacity and Efficiency Variances, Material Inventory and Variances, Causes of Variances Explained, Cost vs. Benefit Analysis (CBA), Standard Costs Per Unit, Marginal Costing, Absorption Costing, Standard Margin.
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