# Decision and control exam

AATSM
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**7**
Hi, I have my Decision and Controls exam in a few weeks and feeling quite nervous due to a lot of people struggling with this one! Has anyone got any tips on this exam e.g what areas to focus on the most?

Thanks in advance for any answers!

Thanks in advance for any answers!

## Answers

254The main areas I focus on are standards, variances, limited factors and ABC costing and also practice calculations as much as possible

What do you focus on?

AAT Level 3. 2018 Distinction

AAT Level 4. 2019 FSLC 100% MABU 93% MADC 82% PDSY 80%

Xero Certified Advisor

547the section A is fairly easy:

anticipates sales 20000 units x £18 (budgeted sales x sales price) result= (1)

Target total operating profit (the question gives the answer 25% - profit margin) so result of the above (1) x 25% result= (2)

Target cost would be the (1)-(2) result= (3)

Target cost per unit (3) / 20000 units

the section B is:

target profit per unit is 25% of £17

Total cost is the sales price - profit

target fixed costs would be = total unit cost - total variable costs

ii of section B, i didn't really understand how to calculate that sorry