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Forums › ACCA Forums › ACCA PM Performance Management Forums › Throughput accounting question
Good morning,
There is a question regarding throughput accounting ratios where a three step process is described, Assembly, Quality Control & Packaging [ACCA PM CH.4, CBF Throughput Accounting].
It is then deduced that Packaging is the scarce resource, however, all the calculations in the solution are based from the QC figures? Not sure if I am missing a crucial point here but whenever there was a previous scenario like this, the only figures used for calculation were the Bottleneck stage as well, and not the stage preceding the Bottleneck?
Thank you kindly,
Kabir
I do not know which book you are referring to because there are several publishers of books. I assume that it is a Study Text but I only have the BPP Revision Kit. So without having the question I am not able to help you.