# Decision and control exam

Registered Posts: 24
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?

• AAT Student, AATQB Posts: 264
edited January 2019
Hi I will have my exam in couple of weeks as well, but I don't worry too much now, I just want a pass so I can move on to Synoptic.
The 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 2. 2018 Distinction
AAT Level 3. 2018 Distinction
AAT Level 4. 2019 FSLC 100% MABU 93% MADC 82% PDSY 80%
• Registered Posts: 13
I could not understand the AAT assessment 2 for decision and control Question no 1.8. Can anyone help me?
• MAAT, AATQB Posts: 95
Dewan said:

I could not understand the AAT assessment 2 for decision and control Question no 1.8. Can anyone help me?

I have done this today.

the 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