Time series and moving averages
This article looks at time series analysis, which can be used to analyse historic data and establish any underlying trend and seasonal variations within the data.
Regression and correlation
This article looks at how the relationships between variables can be analysed using the ‘line of best fit’ method and regression analysis, and how the strength of these relationships can be measured using correlation.
All about budgeting - part 1, part 2, part 3, part 4, part 5 This series of articles covers the budgeting approaches flexible budgeting, activity-based budgeting, rolling budgeting, zero-based budgeting, and beyond budgeting.
Comparing budgeting techniques (incremental v ZBB) in the public sector
This article critically evaluates the two main methods for preparing budgets - the incremental approach and the zero-based approach.
The learning rate and learning effect
The purpose of this article is to summarise the history of the learning curve effect and help candidates understand why it is important, as well as looking at what past learning curve questions have required of candidates and to clarify how future questions may go beyond this.
Materials mix and yield variances
This article explains the theory behind mix and yield variances, and provides examples of how to use them in an exam.
Topic explainer video: Activity based budgeting
In this video, expert tutor Steve Willis looks at the topic of 'Activity based budgeting' (YouTube).
Topic explainer video: Market size and market share variances
In this video, expert tutor Steve Willis unpacks the topic of 'Market size and market share variances' (YouTube).
Topic explainer video: Learning Curve
In this video, expert tutor Tze Kang looks at the topic of 'Learning Curve' (YouTube).
Topic explainer video: Correlation coefficient & Coefficient of determination
In this video, expert tutor Steve Willis looks at the topic of 'Correlation coefficient & Coefficient of determination' (YouTube).
Topic explainer video: Variance analysis
In this video, expert tutor Tze Kang unpacks the topic of 'Variance analysis' (YouTube).