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March 2026 ACCA Exams Results

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Bottleneck resource – Throughput accounting – ACCA Performance Management (PM)

VIVA

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Comments

  1. AvatarDriedmango says

    May 4, 2025 at 4:44 pm

    What did you say in the last minute of the lecture, about using the ratio?
    I didn’t understand how to do and what to do…
    Please help me!

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  2. Avatartpile says

    January 30, 2020 at 4:26 am

    sir is it wrong to find the bottle neck by calculating the productivity of each process per hour

    A B C
    pressing 2 2 1.5=5.5
    stretching 4 1.5 4 =9.5
    rolling 1.5 4 4 =9.5

    ( This the question u did in the video)

    So the lowest productivity is in the pressing process.
    Is the wrong to apply for all the questions sir? cuz this maybe is okay with this question because of the numbers

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    • Avatartpile says

      January 30, 2020 at 4:29 am

      It’s
      2,2,1.5=5.5
      4,1.5,4=9.5
      1.5,4,4=9.5

      Above productivity per hour in order of A,B,C

      Sorry if it is unclear

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      • AvatarJohn Moffat says

        January 30, 2020 at 6:46 am

        What you have written is correct 馃檪

      • Avatartpile says

        January 30, 2020 at 1:17 pm

        Thankyou sir

  3. Avataruketui januarius says

    January 13, 2020 at 1:23 am

    Please explain how i can calculate the throughput accounting ratio using bottleneck

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    • AvatarJohn Moffat says

      January 13, 2020 at 8:46 am

      It is calculated in the normal way, but using the time spent in the bottleneck.

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      • Avataraccakeisha says

        January 25, 2020 at 11:22 am

        Can you not down the calculations?so I can compare with mine

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