In the lecture notes available in PM paper, I see a section named Bottleneck Resource in Chapter 5- Throughput Accounting. A lecture video was not available on this section. Is it that the notes on this one just like chapter 4- Environmental Management Accounting sufficient enough to understand this concept?
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PMBottleneck Resource
6y ago#1In future you must ask in the Ask he Tutor Forum if you want me to answer - this forum is for students to help each other.
I will add a lecture when I have the time, but in the meantime there is an answer to the example printed in the free lecture notes.
Hi - Quick Question.
Do we include indirect Labour when calculating the TPAR Ratio for Costs per Factory Hour ?
Thanks
James
6y ago#3Yes - it is all costs in the factory except for materials.
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