Throughput accounting
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Dear Sir,
Please advise if there is any chapter wise MCQs test available on this site?
Thanks & best regards.
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.
The lecture didn’t explained how to overcome with the problem of bottleneck
So?
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!
Thank you for the lecture. It clarifies my worries on TPAR
actually they are really helpfull and the have taken me some where
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?
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).
These lectures are wonderful. They certainly help to clarify the material in greater details. Thank You John
Thanks a lot 馃檪
I am pleased that you find them useful.
I rarely ever comment on things, but you are amazing.
1 month to learn and pass F5, for September..possible?
Thank you 馃檪
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.
Brilliant lecture. Thank you so much and God bless.
Thank you 馃檪
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.
Thank you 馃檪
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
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
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
Thanks a lot 馃檪
Thank you umer 馃檪
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
Hello John,
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?
This is because we pre setup the factory assuming that we’d be producing that much (10,000 and 20,000). Hope this helps.
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.
Thank you
people I’m not able to view the lectures, what can i do or what do I need to install.
thanks in advance
Go to the support page – the link is above – and you will get help there.
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.
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.
John I love you man and I enjoy your lectures more when in class, you are just alive with the jokes 馃檪
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.
Thanks a lot. That was really helpful, but I think more details explanation with the example for bottleneck topic is needed.
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.
Oh! Great. Thanks for your reply.
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!
Cheers
WIP calculations are certainly not relevant for F5 馃檪
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.
sir contribution means profit or cost of the product?
Neither!!
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).
Hi Sir, I was wondering if you have lecture on Back flush accounting?
No. Backflush accounting is not in the syllabus any more.
my pc cant play the HD recorded videos what should i do or install