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Throughput

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.
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  • February 22, 2015 at 5:53 pm #229654
    drice99
    Member
    • Topics: 52
    • Replies: 78
    • ☆☆

    Hi, John brilliant lecture style thank you very much!
    Can I ask a question, page 16 of the notes, it says
    “In a just in time environment we should be attempting to eliminate inventories. Use of a limited resource in production of inventories should be avoided and therefore any work in progress should be valued at only the material cost”

    Does this mean that there will be no WIP element of a throughput accounting question?
    Either way, does this statement mean that throughput accounting only takes into account what resources are available after production of inventory or does it assume that a company does not produce its own inventory at all?..I guess I don’t fully understand the statement!

    Cheers

    February 22, 2015 at 7:39 pm #229671
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54724
    • ☆☆☆☆☆

    You have posted this in two places – I have answered your other post 🙂

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