[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-30210":3,"doc-seo-30210":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},30210,687197207057,"Sage","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","Fundamentals Level Skills Module Paper F5 Performance Management March/June 2017 Sample Answers Section C","The document provides worked sample answers for Fundamentals Level – Skills Module, Paper F5 on Performance Management (March/June 2017), covering Section C. It calculates material price and usage variances, distinguishing planning and operational components, and derives total material variance from standard and revised standards. It also computes labour hours and efficiency variances using standard, revised, and actual time data, then aggregates results into total labour efficiency impact. Explanatory commentary links variance outcomes to managerial responsibility and practical drivers such as uncontrolled design changes, accounting standard updates, training needs, learning curves, and performance evaluation. The content then introduces balanced scorecard reasoning through The People’s Bank case.","cbCairDcwM2ZxgwU","https://ap.wps.com/l/cbCairDcwM2ZxgwU","pdf",131040,1,1778286078,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","fundamentals-level-skills-module-paper-f5-performance-management-marchjune-2017-sample-answers-section-c","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/fundamentals-level-skills-module-paper-f5-performance-management-marchjune-2017-sample-answers-section-c/30210",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-09",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]