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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Bottleneck question
I can’t seem to remember where in the lecures you would have discused bottleneck processes. I’ve been through all lectures but in my revision I’ve realised I don’t understand what a bottleneck process is.
Could you briefly explain
A bottleneck process is relevant in throughput accounting, and is the process that is limiting the production.
Suppose there are two processes, one after the other, and the first can deal with 10,000 units an hour but the second can only deal with 8,000 an hour. It means that overall we can only produce 8,000 an hour, and the second process is the bottleneck because that is the process that is causing the limit.
