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September 4, 2017 at 12:06 pm
In revision kit they say inventory should be kept at 0 not even minimum while in bpp they say inventory should be kept minimum so that once bottleneck resource becomes available production can continue….why are they confusing us???
John Moffat says
September 4, 2017 at 12:36 pm
I don’t think they are trying to confuse you 🙂
In an ideal world inventory would be kept to zero. In practice (as you will know from just-in-time) it is not practical for it to be zero but should be kept to a minimum.
Since you are obviously not watching the free lectures (because this is not the correct page) you should ask questions in the Ask the Tutor Forum and not as a comment on a lecture that you have not watched!!!!
November 17, 2016 at 9:13 am
Great lecture! 🙂
November 17, 2016 at 4:04 pm
Thank you very much 🙂
September 19, 2016 at 7:31 pm
Sir can u explain me about conversion cost and its treament in throughput accounting. Thank u
July 25, 2016 at 3:01 pm
Thank you for a clear and concise video sir.
July 25, 2016 at 6:07 pm
And thank you for your comment 🙂
July 19, 2016 at 4:59 pm
thank you sir we appreciate your help its helpful keep up the good work
July 20, 2016 at 5:41 am
Thank you for the comment 🙂
July 5, 2016 at 2:55 pm
hi sir ! i wanna know about contribution per unit, i mean what it represent profit per unit ????
July 5, 2016 at 7:22 pm
As I actually write on the screen, contribution is the selling price less the variable costs (which is the same as the profit before fixed costs).
June 6, 2016 at 5:04 am
Please, tutor, help me on this:
The cost card per unit for a product is as follows:
Labour (1hr) 6
Other production costs 8
The selling price is $30 per unit and each unit requires 6 minutes of machine time. Machine time is a bottleneck resource.
What is the return per factory hour ( in a throughput accounting environment) ?
The throughput per unit = 30 – 9 = 21
The machine time per unit = 6 minutes = 6/60 or 0.1
Return per factory hour = 21/0.1 = 210
My question is, where is that ’60’ coming from?
June 6, 2016 at 7:30 am
You must ask questions like this in the Ask the Tutor Forum and not as comments on lectures.
There are 60 minutes on one hour, therefore 6 minutes = 6/60 = 0.1 hours.
June 7, 2016 at 9:59 am
Pardon me sir. Thank you very much.
June 7, 2016 at 11:59 am
You are welcome 🙂
May 19, 2016 at 3:01 pm
Thank you Mr John Moffatt, your lectures are insightful… I also appreciate ACCA and all partners for laudable opportunities you offer to would-be accountants, irrespective of locations.
March 15, 2016 at 10:29 pm
I’m following your lectures for F5 and this is the 4th chapter. The theoretical part seem fairly easy for me however, when I attempted some exam questions re this topic I always got something wrong! Sometimes I get confused which no of hrs to use when working cost per factory he. Theoretically I know that I should use the no. Of hrs on the bottleneck resource but when I search for the numbers I get confused! The question is too long!
Are there any suggestions which can help?
March 16, 2016 at 6:24 am
In future please ask this sort of question in the Ask the Tutor Forum and not as a comment on a lecture 🙂
If you understand the idea, then there is no other solution but to practice. Practice on exam-standard questions in your Revision Kit is the most vital thing of all, to get used to the style of questions and get better at finding the right numbers.
February 25, 2016 at 2:28 pm
Thankyou so much. I wish I knew about this website back when I was going for f2. I’m thinking of giving this and f4 this june and I really hope I can ace them with just this and exam kits alone. God bless you.
February 25, 2016 at 7:37 pm
Thank you very much for your comment 🙂
February 21, 2016 at 2:31 am
i will just like to appreciate that the way you deliver the course is good and makes it look simple and easy to understand. l just hope the exams will equally be easy
February 21, 2016 at 8:24 am
Thank you 🙂
February 9, 2016 at 8:39 am
sir i have started studying F5 7 days back and came accross this site.. proviede i study hard using ur lectures.. is it possible to pass the F5 exam in march 2016 exams?… i mean to ask if this is a possible task?
February 9, 2016 at 3:27 pm
Yes it is – download our free Study Guide which links to the lectures and suggests the best past exam questions to attempt.
(In future please ask this sort of question in the Ask the Tutor Forum, and not as a comment on a lecture)
February 9, 2016 at 5:42 pm
oh sure sir, thank you so much for replying me. And your words encourage a lot, thank you.
February 10, 2016 at 6:09 am
February 4, 2016 at 9:43 am
What is difference between throughput factory per hour and Throughput return per factory hour.
Please explain sir
February 4, 2016 at 2:39 pm
Throughput return per factor hour is the throughput (selling price less material cost per unit) divided by the hours per unit.
There is no such term as ‘throughput factory per hour’. However, throughput factory cost per hour is the total costs in the factory (apart from materials) divided by the total hours available.
Both of these terms are in fact explained in the lectures.
February 4, 2016 at 2:59 pm
thank you very much sir.
January 24, 2016 at 5:39 pm
THANKS FOR YOUR LECTURE
I ADMIRE ALL YOUR EFFORTS. VERY CLEAR AND UNDERSTANDING.
ONCE MORE. BIG RESPECT SIR..
January 25, 2016 at 6:55 am
January 19, 2016 at 8:21 pm
If I start studying F5 from today then will I be able to clear it on 8 March 2016?
January 20, 2016 at 8:34 am
Certainly – provided you study hard 🙂
January 19, 2016 at 9:41 am
Do you think if i start F5 today i can take the exam on march 7th.
ali imran says
December 4, 2015 at 5:58 am
1) Why you solve throughput question by marginal approach using Contribution?
2) In assumption “Cost card prepared based on producing to meet maximum demand” means?
3) The Correct solution of this problem is using all cost as fixed cost except Material such as $15 for A and $6 for B, Right?
December 4, 2015 at 7:07 am
We don’t use contribution if it is throughput accounting!
In normal key factor analysis we use contribution because as production changes it is only the sales revenue and variable costs that will change – the total fixed costs will not change.
If it is throughput accounting, we use the same logic but assume that the only variable cost is materials. Therefore effectively the contribution becomes sales less materials, but we call it the throughput.
If the cost cards were prepared assuming we produce to meet maximum demand (because when they were prepared they did not know there would be a limit on the time and therefore they would not be able to produce in full). Then the fixed overheads would have been absorbed on the basis of producing to meet full demand. (The absorbing of overheads is Paper F2, although in F5 you will not be asked full absorbing exercises as are asked in F2).
I do suggest that you watch the lecture again, because I do explain all of this in the lecture.
December 4, 2015 at 7:53 am
Many many thanks, Sir
December 4, 2015 at 8:34 am
November 25, 2015 at 5:31 pm
HELP: Company makes 2 products:
Selling $50 $32
Mat $10 $6
DL $20 $15
Assem Time 20 mins 15 mins
Max Demand 1500 units 1000 units
Max limited 600 hrs
How many units should Y produce: answer 400 Units – HOW?
November 25, 2015 at 5:33 pm
You must ask this in the F5 Ask the Tutor Forum, and not as a comment on a lecture.
November 25, 2015 at 10:11 am
Good day sir john ,
I was just thinking that can he ask us a throughput accounting question with learning curve in calculating labour cost ? if yes then how to deal that question ? please advise
November 25, 2015 at 10:26 am
I cannot imagine that she would.
November 7, 2015 at 4:03 pm
Please advise if there is any chapter wise MCQs test available on this site?
Thanks & best regards.
November 7, 2015 at 5:03 pm
In future please ask this kind of question in the Ask the Tutor Forum and not as a comment on a lecture.
There are MCQ practice tests for each chapter. If you go to the main F5 page then you will find a link to them.
October 31, 2015 at 2:54 pm
The lecture didn’t explained how to overcome with the problem of bottleneck
October 31, 2015 at 4:39 pm
There will always be a bottleneck as should be clear if you understood the rest of the lecture – as you remove one then another process becomes the bottleneck. The lecture does not need to say more!
October 6, 2015 at 7:51 am
Thank you for the lecture. It clarifies my worries on TPAR
August 25, 2015 at 8:59 am
actually they are really helpfull and the have taken me some where
August 12, 2015 at 11:00 am
are past exam papers enough to help me pass my exams if i don’t have rev kits??i downloaded all the past papers from 2010 December to June 2015?
August 12, 2015 at 11:18 am
You really should buy Revision Kits.
Partly because they contain many more questions, but also because past exams before last December do not contain MCQ’s. The Revision Kits have lots of MCQ’s to practice on (and section A with the MCQ’s is 40% of the total marks).
August 11, 2015 at 9:53 pm
These lectures are wonderful. They certainly help to clarify the material in greater details. Thank You John
August 11, 2015 at 10:02 pm
Thanks a lot 🙂
I am pleased that you find them useful.
August 9, 2015 at 5:36 pm
I rarely ever comment on things, but you are amazing.
1 month to learn and pass F5, for September..possible?
August 9, 2015 at 6:13 pm
And yes, it is possible provided you are prepared to put in a lot of time – both to watch the lectures and then to practice all of the examples in your Revision Kit.
July 22, 2015 at 3:36 am
Brilliant lecture. Thank you so much and God bless.
July 22, 2015 at 9:12 am
July 20, 2015 at 4:47 pm
Heeeeeey sir! Long time no see haha. I just completed my CAT and just started ACCA F4-F6. I must say sir your lecture is brilliant as always, it blew my mind haha! Totally excellent-quality lecture, I truly value your contribution (see what I did there xD). Jokes aside, you are legendary, sir John Moffat. Hats off! God bless you a long life.
July 20, 2015 at 7:46 pm
May 28, 2015 at 1:04 pm
Very well explained. I was a bit confused about Throughput accounting from my paid lectures at LSBF, but your to the point examples and explanations were amazing.
Thank you very much
May 28, 2015 at 2:51 pm
I can’t understand why anyone would pay even $10 for F5 lectures,, when you can find on opentuition complete set free.
Paid is not always better
June 6, 2015 at 12:25 pm
Couldn’t agree more, although I paid a lot more than $10. It’s just that my work is sponsoring my studies, and I had to choose a study provider.
I will be doing F9 completely from Open Tuition and will see how that experience goes.
Once again Thank you John
May 28, 2015 at 3:53 pm
Thanks a lot 🙂
June 6, 2015 at 5:03 pm
Thank you umer 🙂
August 31, 2015 at 11:48 pm
you can completely trust on opentuition lectures for F9, I passed my f9 in my first attempt just by these lectures and a revision kit from BPP
May 4, 2015 at 1:10 pm
In example 1 on pg 15, why don’t we calculate the maximum profit by multiplying $2 which is the profit per unit with the 19,000 units of A and then with the 10,000 units of B and add them to get a maximum profit of $ 58,000?Why make the assumption about the fixed cost when the profit per unit is given in the question?
May 27, 2015 at 7:16 pm
This is because we pre setup the factory assuming that we’d be producing that much (10,000 and 20,000). Hope this helps.
June 6, 2015 at 5:02 pm
The total fixed costs do not change with the level of production (that is the definition of fixed costs). So we have to calculate the total throughput and then subtract the fixed costs.
March 9, 2015 at 10:50 am
March 9, 2015 at 6:53 am
people I’m not able to view the lectures, what can i do or what do I need to install.
thanks in advance
March 9, 2015 at 7:20 am
Go to the support page – the link is above – and you will get help there.
March 6, 2015 at 8:50 pm
Wow opentuition is the best thing that ever happened to me,jst reading other people’s questions and the answers from the tutor r so relevant to ma own difficult areas, I going 2 kill these f5 thank u all.
March 6, 2015 at 8:00 pm
Oh and by that I mean thank you, for the lectures, you just hit straight on the essential things to get one to pass the exam, yes with better chances of course with sufficient practice.
March 6, 2015 at 7:57 pm
John I love you man and I enjoy your lectures more when in class, you are just alive with the jokes 🙂
March 23, 2015 at 4:28 am
Oh,,,you had the chance to be on his classes, that is amazing. I wish I were that lucky. He is really an excellent lecturer.
February 28, 2015 at 7:44 pm
Thanks a lot. That was really helpful, but I think more details explanation with the example for bottleneck topic is needed.
February 28, 2015 at 9:58 pm
I disagree. The lecture explains what is meant by the bottleneck, and the whole purpose of all our lectures is to help you pass the exam.
In terms of the marks available, the bottleneck is relatively few marks.
March 1, 2015 at 5:04 pm
Oh! Great. Thanks for your reply.
February 22, 2015 at 5:48 pm
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!
February 22, 2015 at 7:21 pm
WIP calculations are certainly not relevant for F5 🙂
The reason that throughput assumes that no inventories are held is that it is assumed that materials are the only true variable cost – i.e. that week by week we buy exactly the material that is needed week by week. If we were keeping inventories then this would not necessarily be the case – we could buy the same materials each week and have inventory left at the end of weeks with low sales, and then use it in weeks when we had high sales. It would make purchases more of a fixed cost in the short them, whereas the essence of throughput accounting is that we regard it as the only real variable cost.
February 19, 2015 at 6:42 am
sir contribution means profit or cost of the product?
February 19, 2015 at 6:52 am
I actually write on the screen in the lecture what the definition is.
It is the selling price less the variable costs (which is the same as the profit before any fixed costs).
January 15, 2015 at 10:11 pm
Hi Sir, I was wondering if you have lecture on Back flush accounting?
January 16, 2015 at 6:44 am
No. Backflush accounting is not in the syllabus any more.
March 2, 2015 at 2:23 pm
my pc cant play the HD recorded videos what should i do or install
November 25, 2014 at 11:16 pm
Excellent Lecture. Mr john Moffat you really make my learning interesting !!! : )
Thanks a tonne : )
November 23, 2014 at 5:38 pm
Please ask this in the F5 Ask the ACCA Tutor Forum – not under a lecture on throughput accounting.
November 23, 2014 at 5:24 pm
for example if learning curve is 90% how do i find the index of learning please it have been troubling me for long, do explain sir, looking forward for your answer. 🙂
November 23, 2014 at 5:27 pm
September 12, 2014 at 3:59 pm
How do I apply the second assumption of – inventory levels of materials are kept low? Could you use the example 2 in the course notes to explain?
September 12, 2014 at 4:03 pm
You don’t apply it (and so I can’t use the example!). It is implicit in throughput accounting.
The point is that we assume that materials is a variable cost and that week by week we pay more or less for materials depending on whether we produce more or less.
However, if we were prepared to keep inventory then we could maybe order a constant quantity each week so that if demand is low then we carry forward inventory and use it in weeks when demand is high.
September 12, 2014 at 4:06 pm
Got it! Thanks again!
September 12, 2014 at 4:07 pm
September 11, 2014 at 10:50 pm
This is great. I shall practice more questions and revert where approprate.
May 22, 2014 at 3:26 am
Hi sir this is quite excellent. I am also using the Bpp text and will appreciate your assistance in working a question.
Question.- Example pg 54
Growler manufactures computer components . Health and safety regulations mean that one of its processes can only be operated 8 hours a day. The hourly capacity of this process is 500 units per hour.The selling price of each components is $100 and the unit material cost is $40. The daily total of all factory costs is $144, 000 excluding materials. Expected production is 3600 units per day.
Calculate the return per factory hour (RPFH)
This is what i was not able to understand. In the working, the RPFH= $30,000.What i do not understand is why 500 was used and not the 8hrs. What is did was 100-40/8=7.5 which is wrong:(
May 22, 2014 at 6:21 am
The return per factory hour is 60/time per unit
You have divided by 8, but this is not the time per unit!
They make 500 per hour, so the hours per unit is 1/500 = 0.002
May 23, 2014 at 2:25 am
Oh my! I see the error of my ways better now than in the exam!Thanks Sir:)
May 21, 2014 at 7:50 am
Can you please explain what bottleneck process means??? Most of the throughtput accounting questions have mentioned. please assist. thanks sir.
May 21, 2014 at 8:23 am
A production line is likely to have several processes involved. (For example, the production of cars might involve one process where the shape is made, another process where the windows are put in, another process where they are painted. etc. etc.)
The bottleneck process is the one that is the slowest and therefore slows down the whole production. (For example, they may be able to put the windows in on 1000 cars an hours, but if they are only able to paint 600 cars an hour then it will slow down the windows department (there is no point in them doing 1000 an hour because they would all build up while waiting for the painting department to deal with them – of these two, painting would be the bottleneck process.)
For this reason, we apply throughput accounting just to the bottleneck process.
May 26, 2014 at 9:26 am
Thank you so much sir, only few days left for the exam and still take long time understand the question and also do stupid mistakes. 🙁
May 13, 2014 at 9:23 pm
Sir plz guide me that which kit is most beneficial for f5 kaplan or bpp ?
April 21, 2014 at 7:04 pm
Sir why r we taking throughput per unit of “A” as 8.5 rather than 17?
April 22, 2014 at 5:01 am
oops srry !
April 21, 2014 at 3:42 pm
Is learning f5 theory from opentution course notes alone, sufficient enough for answering theory questions in f5 exam? Pls reply… Thank you
April 21, 2014 at 5:10 pm
From the notes alone – no.
But from the notes and lectures together, then yes!
However, it is important to make sure you understand – if you really understand then it is not so much a question of learning for the written parts.
(And make sure that you practice lots of questions – preferably using an Exam/Revision Kit from one of the approved publishers)
PS If you expect a reply from a tutor then ask in the Ask the ACCA Tutor Forum. Here is just for comments on the lectures.
April 22, 2014 at 6:37 pm
Thanks alot sir:-) … Yes, i do have the bpp revision kit for the practice. And sorry for asking this question here.
April 3, 2014 at 2:07 pm
Why did we use 20,000 for fixed cost instead of 19,000? please explain
April 3, 2014 at 2:21 pm
But I did explain in the lecture.
The originally budgeted fixed cost was 20,000, and by definition the total fixed cost will not change even if the production changes.
April 21, 2014 at 10:45 pm
ok I understand, thanks
Noura Dahmash says
March 28, 2014 at 2:13 pm
very explanative , thanks alot
February 3, 2014 at 3:56 pm
Brilliant lecture sir! 🙂 I have a question though, after finishing the lecture on this chapter I’m about to read the student article on it. I found this one from opentuition:
and this one from ACCA website:
Should I read the opentuition or or the one from acca website?
Thank you sir 🙂
February 3, 2014 at 5:44 pm
Read all of them (the OpenTuition one also appeared in Student Accountant – however, it was a while ago so ignore the bit on Backflush accounting because that has been removed from the syllabus).
However, do not spend too much time on them – Throughput accounting was asked in December and so although it could be asked again in June it is rather unlikely.
January 29, 2014 at 9:25 am
the lecture was great and well understood,but what if in the event you have more than 1 bottle neck?do we just solve as same with the example above applying same method to the other bottle necks?
January 29, 2014 at 11:25 am
The only way that you could have more than one bottleneck would be if two or more processes had exactly the same limits.
This will not happen in the exam (and is unlikely in practice). However the solution would be to ‘amalgamate’ the processes and do the arithmetic as though it was one process.
October 28, 2013 at 10:38 am
Dear Sir, thank you very much for the great lecture!
I still have a question about the throughput accounting ratio (TPAR) though. In the exam when we are asked to calculate the TPAR in a multi-product scenario, should we calculate the TPAR for each product individually or for all the products as a whole? What I mean by ‘as a whole’ is to get only one TPAR by using the total throughput at the optimum production plan.
Looking forward to your answer! Cheers!
October 28, 2013 at 2:36 pm
You should calculate it for each product separately.
November 6, 2013 at 8:54 pm
I am having problem with video i can’t see it anymore help
November 7, 2013 at 9:04 am
The lecture is working fine. If you are still having problems, go to the technical support page – you might find the answer to your problem there.
October 26, 2013 at 12:42 am
What a Lecture! Thanks
I was looking into BPP materials on this topic, found lot of it confusing and this theory of constraint.
November 20, 2013 at 11:27 am
I’ll second that – fantastic lecture! I’ve been struggling with the Kaplan material. Watching the lecture I found that I was understanding the whole process and could follow each step and it’s now all making sense. I’m a lot more confident now if this comes up in the exam. A big thank you!
October 10, 2013 at 6:35 am
you are,this lesson will remain a vital asset for me.
October 1, 2013 at 3:13 pm
I really need help with f5 anyone willing to help?
October 1, 2013 at 3:26 pm
How? Do u want a study-mate?
October 1, 2013 at 3:39 pm
Yes I really do.
October 1, 2013 at 5:02 pm
Alright maybe we could study together. I am writing F5, F7, F8 and F9.
October 1, 2013 at 5:03 pm
Great – good luck 🙂
If there are any problems that you cannot sort out together then please do post them in the ‘Ask the Tutor’ forum and I will do my best to help.
September 16, 2013 at 4:58 pm
this lecture was awesome
September 15, 2013 at 12:55 pm
Good lecture. It seems a little strange to me that you calculate your fixed cost based on your original budgeted hours in throughput accounting considering they won’t be your fixed costs as you won’t be working to maximum capacity but if that’s they way to do then that’s they way I’ll do it.
September 15, 2013 at 1:00 pm
But fixed costs by definition will not change with the hours worked.
September 15, 2013 at 1:14 pm
True but then why have a fixed cost per unit (as shown in example 2 page 17 as this would change depending on the number of units produced. The fixed cost should just be given as an amount really no? I understand by definition it shouldn’t change just seems a contradictory that it is fixed per unit and not fixed up to a certain production volume.
September 15, 2013 at 1:29 pm
The cost card has been prepared using absorption costing (because fixed costs are there – they have been absorbed into the unit cost).
However this is not assuming that the actual fixed cost per unit stays the same. The cost card is prepared using budget figures i.e. budget total fixed costs and budget production (in order to, for example, help decide on what selling price to charge).
However, in both conventional contribution analysis (example 1) and throughput accounting (example 2) we assume that the total fixed costs will stay the same. That is why we have calculated the total budgeted fixed costs (using budget production and budget cost per unit) and then assumed that that total remains fixed,
(Absorption costing and marginal costing are not examined specifically in F5 because they were in F2, but the ideas are relevant in, for example, the examples in this chapter. If you want more on absorption and marginal (and the reasons in practice for choosing one method or the other) have a look at the lectures for F2)
September 15, 2013 at 1:48 pm
No that makes sense the fact that it is prepared using budgeted figures. Cheers
September 6, 2013 at 8:59 pm
Good day Mr John. Thanks for your insightful lectures. However, I noticed in the second example when deducting the fixed costs for both companies, you included ‘other variable costs’ in the equations as well. I wonder why this is so. Thanks for your help always.
September 7, 2013 at 9:42 am
It is because throughput accounting treats all costs as fixed (in the short term) except for materials.
September 2, 2013 at 6:25 pm
Are the lectures disabled for mobile devices? They say page not found every time I try to access.
September 2, 2013 at 9:48 pm
No – they should work on mobile devices also.
Look at the support page – the link is just below the lecture. It should help you.
September 2, 2013 at 10:13 pm
if your mobile does not support MP4 playback or Flash.. then you can’t access them.. install flash player..
August 30, 2013 at 6:45 pm
I often seek your help with regards to the comments replies. I have a complex problem that you are only the one to solve:
I am doing part-time business( my father is not financially supporting me, so I am in pressure of work and money), However the main problem is that I just could not practice any thing for f4, f5. I take your lectures but all seem to wash off from my mind, due to not prating question, because of very scarce time that I get.
Kindly provide me tips for daily studies and how to study part-time. Kindly also let me know the enough daily practice, I mean how many questions should I do from KIT? My standard plan was to take lectures, study text book and then practice questions. All I am now stuck is at the process of receiving lectures till the maximum text, I cant go ahead of this process due to short time.
Please solve my problem.
August 30, 2013 at 7:11 pm
It is difficult to add to what I replied to you before. Remember that most of the people taking the exams are working fulltime and have to study in the evenings and weekends – at least you have more time because you are working part time.
What you should do is listen to the lectures (and have the course notes in front of you at the same time).
When you feel confident in the topics then you should practice questions from the revision kit.
If there are topics where you feel that you do not really understand, then you should look at the study text – use it as a reference book rather than trying to learn everything in it.
August 23, 2013 at 4:35 pm
August 22, 2013 at 5:50 pm
The advertisement block is covering the download button….pleassssseeeeeeee,heeeeeelllllllppppp…thank you
August 22, 2013 at 6:11 pm
There is no download button!
Lectures can only be watched on line. You can download the course notes, but not lectures.
August 18, 2013 at 10:17 pm
I was just wondering if you could clarify something for me? I understand that the main concept of throughput accounting is that, in the short run, all costs in the factory are likely to be fixed with the exception of material costs. However, after watching your lecture and working through example 2 I don’t understand why the figure for ‘other variable costs’ was not deducted along with the cost of materials as it states other ‘variable’ costs. Please can you answer this question for me, so I can get my head around it?
August 19, 2013 at 8:04 am
Normally, we regard materials, direct labour, and variable overheads all as being variable costs.
With throughput accounting, we assume that (in the short-term) the only variable cost is materials and that all others are fixed. So……labour and variable overheads (i.e. other variable costs) are assumed to be fixed.
August 20, 2013 at 10:03 pm
Ok. Thank you for getting back to me so quickly.
Ill just make a note that the only variable cost short term is materials!
Muhammad Faraz Mubarik says
August 6, 2013 at 11:04 pm
Thanks openTuition …really a grt job 🙂
July 15, 2013 at 3:32 pm
Thank you Open tuition!
May 30, 2013 at 9:54 pm
May 27, 2013 at 3:39 pm
Joel Changa says
May 15, 2013 at 11:38 pm
very good lecture
May 15, 2013 at 11:30 am
its amazing how easy you make this topics, thank you so much
Lorette Davids says
April 29, 2013 at 2:26 pm
Hi, Can i download the lectures to watch later?
April 29, 2013 at 2:34 pm
No, you can only watch on line –
this lecture is not going anywhere, you can watch it later 🙂
April 27, 2013 at 6:54 pm
Fantastic lecture. Very clear and logical approach. I’ve understood this 100% and only needed to watch a single lecture once. John Moffat, I honestly think you are the best lecturer I’ve witnessed!
Thanks to all the people who have made OpenTuition possible!
April 28, 2013 at 8:38 am
April 25, 2013 at 7:10 pm
Thank you very much! I had missed the lectures of throughput accounting in college, n as a revision tests schedule was being planned, i realized that i need to get hold of dis topic as quick as i can! i must say that i had not expected a lecture like this! this is awesome! the best place for revisions, any thing that i have missed, and it certainly is the best guide for students who are studying on self study basis! once again: Thank u for the this great free lecture, m delighted! i will certainly be coming back to this site for sure! i do not know you sir, but i hope that u continue this great work!
April 25, 2013 at 1:48 pm
Nice lecture!!! Thanks a lot sir……
April 18, 2013 at 10:03 am
Extremely helpful…Big Up!
April 14, 2013 at 9:32 pm
Thank you So much Extremely Easy to Understand 🙂
March 30, 2013 at 11:38 am
It is very good lecture I hope it be usefull for all students, please every one give me advise I NEW ACCA STUDENT
best wishes to all acca students
March 30, 2013 at 5:20 pm
What sort of advice are you wanting? 🙂
March 15, 2013 at 3:54 pm
Really helpful lecture but I have got a doubt about the example #1.
Is it not easier to calculate the max profit using the conventional key analysis as 19000( units of A produced ) * $2 ( profit per unit) + 10000 ( units of B produced ) * $2 = $ 38000 + $ 20000 = $ 58000 ?
What I don’t understand is why we need to make that assumption if we got the profit per unit.
March 30, 2013 at 5:19 pm
Well…that would give the wrong total profit 🙂
The reason is that regardless of how we choose to absorb the fixed overheads, the total fixed overheads are (by definition) fixed, in that the total will not change with the level of production.
Because we are looking at having to change the production quantities we must work on contribution. Once we have the total contribution we can then subtract the total fixed overheads to get the profit..
March 14, 2013 at 9:18 am
Very helpful….Thank you so much Sir…
March 14, 2013 at 6:13 pm
March 10, 2013 at 12:48 pm
florence blankson says
March 5, 2013 at 3:16 pm
encouraged by these posts and lectures. Thank God for OT
March 2, 2013 at 1:19 pm
My teacher considered contribution/ unit of the limiting factor.. Which approach is right/better? Thanks! 🙂
March 2, 2013 at 2:02 pm
got the answer.. 🙂
March 2, 2013 at 5:26 pm
March 2, 2013 at 1:22 am
Thanks for quick reply.
Many thanks…..your help is much appreciated!!
March 1, 2013 at 5:26 pm
The video does not load at all! 🙁
but it says “404 NOT FOUND”
May 5, 2013 at 4:37 pm
all you gonna do is just refresh your browser. =)
February 28, 2013 at 11:42 pm
Could you kindly lecture on Environmental Accounting and Life cycle costing please?
Even just the small lecture will do, but it will make easier to understand the topic.
Many thanks..Great job!!
March 1, 2013 at 8:58 am
I will record a lecture on life-cycle costing when I have the time.
However there will not be a lecture on environmental accounting for the reasons stated on the index page to the lectures (it would only effectively be reading out the course notes since there can not be any calculations asked!).
December 1, 2012 at 5:21 pm
I wish I knew about Open Tuition sooner, I only have 2 days before the exam. Still hoping the best.
December 1, 2012 at 6:57 pm
@trini83, Good luck, and remember us for your next set of exams 🙂
December 1, 2012 at 9:49 pm
@trini83, Sigh you are not alone.
March 5, 2013 at 5:24 am
Macoya Centre, as in “Centre of Excellence”?
December 2, 2012 at 12:18 pm
@trini83, Good luck!
Certain things come up more frequently than others. Out of all the past papers I have done there are certain chapters I would focus on at this late stage.
Chapter 1 (Activity Based Costing) – 74 minutes for the three lectures.
Chapter 8 (CVP) – 69 minutes.
Chapter 13 (Standard costing and basic variance) – 103 minutes.
Chapter 14 (More variances) – 121 minutes.
Chapter 15 (Financial performance measurement) – 49 minutes.
Chapter 16 (Non financial performance measures) – 26 minutes.
That should be the best bunch of lectures to watch, download and print the notes and follow through the examples. You can skip what you are already confident with!
After that, though I doubt you’ll have time… Chapters 11 and 7 are good all-round chapters for provoking your thought processes in terms of exams.
You can fast-forward through bits of the lectures too. Make sure to take breaks after every chapter, and get a good sleep!
Good luck again!
November 29, 2012 at 9:58 pm
I went through the whole book but just realised I didn’t see all of your lectures. I have just now started finally feeling confident thanks to your great help.
thank you again!
November 22, 2012 at 11:50 am
thanks a lot .
November 14, 2012 at 7:36 am
how can i get to listen to the lecture?
November 14, 2012 at 8:29 am
@jiangsxjiangsx, lecture play fine, use modern browser – and do not use any download managers. they corrupt the video stream
why cant i listen to the lecture?whats mean of “the materials are removed”?
November 7, 2012 at 9:11 am
very very helpul lecture 🙂 short and to the point 🙂
thanks alotttt 🙂 🙂
October 27, 2012 at 3:50 pm
Is it possible to download lectures? It will help students like me to study offline with these video lectures who has no internet or slow internet.
October 27, 2012 at 4:55 pm
No, lectures are on line only, that’s the only way to keep this site free and on line.
for offline use – buy a study text
October 23, 2012 at 2:27 pm
Very good lecture , infromative
October 22, 2012 at 8:32 pm
October 7, 2012 at 5:51 pm
Thanks a lot 🙂 its really helpful
September 13, 2012 at 4:59 am
I was somewhat lost with this topic but since I watched this lecture I actually understand. Thanks a million 🙂
August 22, 2012 at 10:16 pm
I’ve recently started going on here and watching the lectures and I’ve found them very helpful. Thans a million for that.
I would like to knnow though are these lectures enough to get fully prepared for f5 exam or do I have to read the study book as well? I’ve started studying syllabus few days ago and I’m a bit concerned that I won’t have enough time to get ready for the December’s session, since I wanna do f4, f5 and f6…
September 9, 2012 at 9:35 am
@atanaska, hi there
even im attempting F5 this time around. it is said that f5 course is pretty lengthy but trust me its not. the calculations are piece of cake and it’ll take u no time to get a hold of them. secondly, the theory part is a bit tricky but in time you’ll perfect it.
3 months are more than enough for f4 ,5 & 6.
July 18, 2012 at 10:55 pm
This stuff is really GOOD !
May 5, 2012 at 11:47 am
Very helpful! Thanks a lot!
April 27, 2012 at 6:54 am
i am hearing but can’t view 🙁
April 23, 2012 at 8:40 pm
Thank you so much. I have started watching the lectures 2 weeks ago and now I am hooked. No gaps no second guessing, It is so much faster to learn than when actually reading study texts.
April 22, 2012 at 3:28 pm
April 23, 2012 at 9:55 pm
@henahailu2, Hi there Hailu sounds familiar .Are you from Et? If you are you know what Et stands for. If you are not sorry for the confusion I may have caused.
OT is really helpful .They make the course sound intresting.
Good Luck on your Exams!
April 19, 2012 at 11:47 am
trying to open the link in the site but it keeps giving the following error : Video not found. I could watch the other without any problem. Please assist.
April 19, 2012 at 1:13 pm
@marlise123, Try to log out and log in or try different broweser. It works fine for me.
April 19, 2012 at 2:13 pm
@Et, nope i logged out and still cant open it. How do i open it in a different browser?
April 19, 2012 at 2:21 pm
AAAAARRRGGGHHH!!! sobbing!! :’ /
April 19, 2012 at 3:33 pm
@marlise123, I can understand your frustration. I use Mozilla Firefox and it is working. Try it with Mozilla or Google Chrome. As I am typing this the video is still running . It was a bit slow earlier when I was trying to open The costing chapter 13. I gave it a few mnts and tried it again and it worked.
April 17, 2012 at 4:59 pm
these chapters is not working on my ipad. please let me know how i can view the class.
April 17, 2012 at 5:25 pm
not all F5 lectures are supported to work on the iPad at the moment
April 12, 2012 at 2:02 pm
Thanks a lot, now it clear!!
April 10, 2012 at 1:47 am
This lecturer is really great!! So simple explanations and straight to the point with real examples… everything makes perfect sense to me… Thank you
April 7, 2012 at 10:18 am
better than my lecturer. 🙂
April 6, 2012 at 10:16 am
Video is not playing,
It gives the error that “Video not found”.
Please fix it..
March 21, 2012 at 1:53 pm
gud 1 sir,cn plz lecture on chapter 3 also.a small request.
March 14, 2012 at 3:21 pm
excellent lecture sir:
March 11, 2012 at 2:39 pm
this teacher is very helping and the sound is very good and very clear. if he give all the lectures in full detail like this will be excellent effort by open tution.
March 4, 2012 at 8:12 am
February 20, 2012 at 8:00 pm
wow fantastic lecture,thanks for he post…………
February 20, 2012 at 9:19 am
February 19, 2012 at 3:50 pm
February 18, 2012 at 6:26 pm
Thank you !!!!!!!!!!!!! So clear and straightforward, excellent lecture not to be missed. The revision of assumed knowledge was very helpful.
February 18, 2012 at 7:31 am
February 16, 2012 at 8:20 pm
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