• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Bottleneck activity

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Bottleneck activity

  • This topic has 3 replies, 2 voices, and was last updated 7 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • January 24, 2018 at 10:08 am #432594
    dineise18
    Member
    • Topics: 8
    • Replies: 7
    • ☆

    Morning Teacher,

    Have a question about Sweet Treats Bakery December 2016 exercise. How to calculate the bottleneck on this exercise. because they says (The product must be produced in their batch sizes). and they have Minimum and Maximum daily demand in units.

    For exemple ‘ Batch size units to produce Brownies is 40. Min (30 UN) and Max(140) daily demand. The process is Weighing 15minutes, Mixing 20minutes and Baking 120minutes.

    January 24, 2018 at 3:16 pm #432667
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54684
    • ☆☆☆☆☆

    To meet maximum demand, the need to produce 4 batches of brownies, 3 batches of muffins, and 5 batches of cupcakes. (It is 4 batches of brownies because the have to produce in batches of 40 and so for 140 they need 4 batches).

    The total time needed to produce maximum demand is as follows:

    Weighing: (4 x 15) + (3 x 15) + (5 x 20) = 205 minutes
    Mixing: (4 x 20) + (3 x 16) + (5 x 12) = 188 minutes
    Baking: (4 x 120) + (3 x 110) + (5 x 120) = 1410 minutes

    The time available (per the question) is:

    Weighing: 240 minutes
    Mixing: 180 minutes
    Baking: 1440 minutes

    So it is only mixing where the time available is not enough, and so mixing is the bottleneck process.

    January 24, 2018 at 7:13 pm #432714
    dineise18
    Member
    • Topics: 8
    • Replies: 7
    • ☆

    Many Thanks teacher. I really appreciate it.

    January 25, 2018 at 8:00 am #432859
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54684
    • ☆☆☆☆☆

    You are welcome 🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Bottleneck activity’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on MA Chapter 4 Questions Cost Classification and Behaviour
  • maryrena77 on The nature and structure of organisations – ACCA Paper BT
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour
  • John Moffat on The financial management environment – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in