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February 4, 2016 at 9:43 am
What is difference between throughput factory per hour and Throughput return per factory hour.
Please explain sir
John Moffat says
February 4, 2016 at 2:39 pm
Throughput return per factor hour is the throughput (selling price less material cost per unit) divided by the hours per unit.
There is no such term as ‘throughput factory per hour’. However, throughput factory cost per hour is the total costs in the factory (apart from materials) divided by the total hours available.
Both of these terms are in fact explained in the lectures.
February 4, 2016 at 2:59 pm
thank you very much sir.
January 24, 2016 at 5:39 pm
THANKS FOR YOUR LECTURE
I ADMIRE ALL YOUR EFFORTS. VERY CLEAR AND UNDERSTANDING.
ONCE MORE. BIG RESPECT SIR..
January 25, 2016 at 6:55 am
Thank you for the comment
January 19, 2016 at 8:21 pm
If I start studying F5 from today then will I be able to clear it on 8 March 2016?
January 20, 2016 at 8:34 am
Certainly – provided you study hard
January 19, 2016 at 9:41 am
Do you think if i start F5 today i can take the exam on march 7th.
ali imran says
December 4, 2015 at 5:58 am
1) Why you solve throughput question by marginal approach using Contribution?
2) In assumption “Cost card prepared based on producing to meet maximum demand” means?
3) The Correct solution of this problem is using all cost as fixed cost except Material such as $15 for A and $6 for B, Right?
December 4, 2015 at 7:07 am
We don’t use contribution if it is throughput accounting!
In normal key factor analysis we use contribution because as production changes it is only the sales revenue and variable costs that will change – the total fixed costs will not change.
If it is throughput accounting, we use the same logic but assume that the only variable cost is materials. Therefore effectively the contribution becomes sales less materials, but we call it the throughput.
If the cost cards were prepared assuming we produce to meet maximum demand (because when they were prepared they did not know there would be a limit on the time and therefore they would not be able to produce in full). Then the fixed overheads would have been absorbed on the basis of producing to meet full demand. (The absorbing of overheads is Paper F2, although in F5 you will not be asked full absorbing exercises as are asked in F2).
I do suggest that you watch the lecture again, because I do explain all of this in the lecture.
December 4, 2015 at 7:53 am
Many many thanks, Sir
December 4, 2015 at 8:34 am
You are welcome
November 25, 2015 at 5:31 pm
HELP: Company makes 2 products:
Selling $50 $32
Mat $10 $6
DL $20 $15
Assem Time 20 mins 15 mins
Max Demand 1500 units 1000 units
Max limited 600 hrs
How many units should Y produce: answer 400 Units – HOW?
November 25, 2015 at 5:33 pm
You must ask this in the F5 Ask the Tutor Forum, and not as a comment on a lecture.
November 25, 2015 at 10:11 am
Good day sir john ,
I was just thinking that can he ask us a throughput accounting question with learning curve in calculating labour cost ? if yes then how to deal that question ? please advise
November 25, 2015 at 10:26 am
I cannot imagine that she would.
November 7, 2015 at 4:03 pm
Please advise if there is any chapter wise MCQs test available on this site?
Thanks & best regards.
November 7, 2015 at 5:03 pm
In future please ask this kind of question in the Ask the Tutor Forum and not as a comment on a lecture.
There are MCQ practice tests for each chapter. If you go to the main F5 page then you will find a link to them.
October 31, 2015 at 2:54 pm
The lecture didn’t explained how to overcome with the problem of bottleneck
October 31, 2015 at 4:39 pm
There will always be a bottleneck as should be clear if you understood the rest of the lecture – as you remove one then another process becomes the bottleneck. The lecture does not need to say more!
October 6, 2015 at 7:51 am
Thank you for the lecture. It clarifies my worries on TPAR
August 25, 2015 at 8:59 am
actually they are really helpfull and the have taken me some where
August 12, 2015 at 11:00 am
are past exam papers enough to help me pass my exams if i don’t have rev kits??i downloaded all the past papers from 2010 December to June 2015?
August 12, 2015 at 11:18 am
You really should buy Revision Kits.
Partly because they contain many more questions, but also because past exams before last December do not contain MCQ’s. The Revision Kits have lots of MCQ’s to practice on (and section A with the MCQ’s is 40% of the total marks).
August 11, 2015 at 9:53 pm
These lectures are wonderful. They certainly help to clarify the material in greater details. Thank You John
August 11, 2015 at 10:02 pm
Thanks a lot
I am pleased that you find them useful.
August 9, 2015 at 5:36 pm
I rarely ever comment on things, but you are amazing.
1 month to learn and pass F5, for September..possible?
August 9, 2015 at 6:13 pm
And yes, it is possible provided you are prepared to put in a lot of time – both to watch the lectures and then to practice all of the examples in your Revision Kit.
July 22, 2015 at 3:36 am
Brilliant lecture. Thank you so much and God bless.
July 22, 2015 at 9:12 am
July 20, 2015 at 4:47 pm
Heeeeeey sir! Long time no see haha. I just completed my CAT and just started ACCA F4-F6. I must say sir your lecture is brilliant as always, it blew my mind haha! Totally excellent-quality lecture, I truly value your contribution (see what I did there xD). Jokes aside, you are legendary, sir John Moffat. Hats off! God bless you a long life.
July 20, 2015 at 7:46 pm
May 28, 2015 at 1:04 pm
Very well explained. I was a bit confused about Throughput accounting from my paid lectures at LSBF, but your to the point examples and explanations were amazing.
Thank you very much
May 28, 2015 at 2:51 pm
I can’t understand why anyone would pay even $10 for F5 lectures,, when you can find on opentuition complete set free.
Paid is not always better
June 6, 2015 at 12:25 pm
Couldn’t agree more, although I paid a lot more than $10. It’s just that my work is sponsoring my studies, and I had to choose a study provider.
I will be doing F9 completely from Open Tuition and will see how that experience goes.
Once again Thank you John
May 28, 2015 at 3:53 pm
Thanks a lot
June 6, 2015 at 5:03 pm
Thank you umer
August 31, 2015 at 11:48 pm
you can completely trust on opentuition lectures for F9, I passed my f9 in my first attempt just by these lectures and a revision kit from BPP
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