Throughput Accounting, Key factor analysis, F5 revision

F5 Revision lectures


  1. avatar says

    Regarding the practice question, I thought the throughput contribution was sales price – material costs… In the answer for Genesis the throughput contribution is shown as sales price – (material & variable overheads)….

    Isn’t the premise of throughput that all costs (excld materials) are “other factory costs”???

    • Profile photo of John Moffat says

      @olzhas, The lectures are trying to explain the techniques – the techniques in the real exam questions are no harder if you understand the lecture. The problem in the exam is sorting out what is required.
      That is why we also have recordings on this website that go through past exam questions!

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