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ACCA article – Throughput accounting and the theory of constraints, part 2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › ACCA article – Throughput accounting and the theory of constraints, part 2

  • This topic has 3 replies, 2 voices, and was last updated 5 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 6, 2020 at 8:15 pm #570191
    ziopaperone
    Participant
    • Topics: 4
    • Replies: 5
    • ☆

    Hi John,

    I’m currently going through Example 2 on the acca article and I don’t understand where they get the figure of 600 when calculating additional sales on option to buy Z (table 2), the figure of 800 on the option to buy both Z and Y, and finally 1000 on the option to buy Z, Y and X.

    Any ideas?

    Many thanks in advance

    May 7, 2020 at 10:30 am #570221
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    They are the ‘starred’ figures from the first table.

    Ion the first two cases (buy z; buy both z and y) the most they can produce is limited by. the bottleneck machine and is 600 and 800 respectively. In the third case (buy x, y and z) they are limited by the maximum demand of 1,000.

    May 8, 2020 at 12:38 pm #570326
    ziopaperone
    Participant
    • Topics: 4
    • Replies: 5
    • ☆

    I’ve got it now, I knew I was being silly!

    Thank you very much John

    May 8, 2020 at 3:43 pm #570339
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    You are welcome 🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘ACCA article – Throughput accounting and the theory of constraints, part 2’ is closed to new replies.

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