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

PQ Awards Nominations

Please help us to win one of the PQ Magazine awards and send in the voting form >>
You can nominate us in any or all of the following categories: Online College of the Year, Study Resource of the Year, Private Sector Lecturer of the Year, and Accountancy Personality of the Year.

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

Bottleneck factor

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

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 11, 2021 at 4:56 pm #637468
    HamzaYusuf
    Member
    • Topics: 38
    • Replies: 19
    • ☆☆

    Sir I’m afraid I have an issue with the Chapter 5 Bottleneck resource (example 3)

    If a machine production capacity is less than the other machines that machine is clearly the bottleneck resource because it has lower capaciy and it will only produce limited number of units for each product. And the other machines will be slowed down due smooth processing of that limited resource machine?

    Is that what you meant in your notes?

    October 12, 2021 at 7:17 am #637520
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51583
    • ☆☆☆☆☆

    Given that the product is worked on by all of the machines in turn, the most units that can be produced is the number of units that the slowest machine (the bottleneck) is able to deal with.

    October 12, 2021 at 1:40 pm #637570
    HamzaYusuf
    Member
    • Topics: 38
    • Replies: 19
    • ☆☆

    If a product is made by worked of several machines (one after the another) then the production will be restricted by the slowest of the machines because it is taking longer and that slowest machine is actually the bottleneck resource.

    In example 3 we have labour hour available at 225,000 and each product per metres in hours is given in the table so we need to calculate the production capacity of each product and decide which machine is taking longer and we can see that by looking at their production capacity whichever product is making fewer units will be therefore taking longer time and it is bottleneck resource?

    Is that correct?

    October 12, 2021 at 3:52 pm #637580
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51583
    • ☆☆☆☆☆

    That is correct.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

 

ACCA My Exam Performance for non-variant Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

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

Subscribe to ACCA’s Student Accountant Direct

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

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

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • Iby2012 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Iby2012 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • ANISH1903 on Outsourcing, shared services and disruptive technologies – ACCA Strategic Business Leader (SBL)
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • John Moffat on PM Chapter 13 Questions Standard Costing and Basic Variance Analysis

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy