• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exams

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

TA ratio

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › TA ratio

  • This topic has 2 replies, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • August 22, 2017 at 2:41 am #402847
    crisdinayanyan
    Member
    • Topics: 17
    • Replies: 17
    • ☆

    Dear tutor, may I know whether reducing the machine time per unit to make the product will increase the TA ratio? (Machine time is the binding constraint)

    According to the answer given by bbp revision kits, it does have any effect on TA ratio.

    But I though the ratio will be increased as the efficiency is improved in this way.

    Kindly advise. Thank you so much.

    August 22, 2017 at 2:53 am #402848
    crisdinayanyan
    Member
    • Topics: 17
    • Replies: 17
    • ☆

    sorry, i typed wrongly. It should be : according to the answer given by BPP revision kits, it doesn’t have any effect on TA ratio.

    August 22, 2017 at 9:18 am #402904
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54802
    • ☆☆☆☆☆

    The answer is wrong. Reducing the time will increase the return per factory hour, which will increase the TA ratio.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘TA ratio’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Yanmungul on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • zurapirveli@gmail.com on Group SCF – Dividend paid to the NCI- ACCA (SBR) lectures
  • zurapirveli@gmail.com on Group SCF – Dividend paid to the NCI- ACCA (SBR) lectures
  • John Moffat on Target costing – Lecture 1 – ACCA Performance Management (PM)
  • methu on FA Chapter 4 Questions Accruals and Prepayments

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in