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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 7 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 7, 2017 at 11:34 am #406376
    chughtai20
    Participant
    • Topics: 39
    • Replies: 52
    • ☆☆

    Hello John !
    Company makes 3 products. A B and C. They go through 3 processes. Sanding, finishing and polishing.
    A. B. C
    Sanding(mins) 2. 3. 2.5
    Fins. 3. 4. 2
    Pol. 4. 5. 3

    Max hrs sanding 150
    Fin 170
    Polishing 250.
    The answer says the bottle neck is finishing. But shouldnt it be polishing? Since it is the slowest.

    September 7, 2017 at 1:02 pm #406388
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54719
    • ☆☆☆☆☆

    The answer is indeed finishing.

    Units may spend the most time in polishing, but there is more time available in polishing. The bottleneck is the process that is limiting the production.

    For example:
    In sanding they are capable of producing 150 x 60 / 2 = 4,500 units of A
    In finishing they can produce 170 x 60 / 3 = 3,400 units of A
    In polishing it is 250 x 60 / 4 = 3,750 units of A

    So it is finishing that would be limiting the production and the most they could produce would be 3,400. Same with the other two products.

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  • The topic ‘Throughput’ is closed to new replies.

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