- This topic has 3 replies, 2 voices, and was last updated 6 years ago by
.
- Posts
Kaplan Kit Mcq
A company has recently adopted throughput accounting as a performance measurement tool
its results for the last month are as followsUnits produced 1150
Units Sold 800
Material Purchased 900 kgs @$13000
Material used 450 =kgs @ $7250
Labor costs $6900
Oveheads $4650
Sales price $35Throughput=800*35-13000=15000
IF THERE ARE HOURS , FOR FINDING RETURN PER HOUR WE DIVIDE THROUGHPUT PER UNIT WITH PRODUCTS TIME ON BOTTLENECK RESOURCE TIME
CAN WE DIVIDE THROUGHPUT WITH MATERIAL USAGE PER UNIT SOLD? TO FIND RETURN PER KG
HOW CAN WE FIND THROUGHPUT ACCOUNTING RATIO IN THIS CASE ?
I AM CONFUSED?HOW TO APPLY COST PER FACTORY HOUR FORMULA HERE?
THANKS!
Please do not type in capital letters 🙂
I do not have the Kaplan Kit (only the BPP Kit), but are you sure that you have copied the whole of the question correctly? If you have, then there is a fault with the question because it is impossible to answer on the information given.
Thanks sir, yes i have copied the complete question
and the only part i missed is “there is no opening or closing inventory”
- The topic ‘Throughput accounting’ is closed to new replies.