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Bottleneck Resource

Forums › ACCA Forums › ACCA PM Performance Management Forums › Bottleneck Resource

  • This topic has 3 replies, 3 voices, and was last updated 6 years ago by AvatarJohn Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 25, 2019 at 5:09 pm #553731
    Avataremanwahied
    Participant
    • Topics: 4
    • Replies: 1
    • ☆

    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?

    November 26, 2019 at 8:21 am #553777
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54838
    • ☆☆☆☆☆

    In 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.

    December 11, 2019 at 9:08 am #555659
    Avatarjamesrob90
    Participant
    • Topics: 7
    • Replies: 22
    • ☆

    Hi – Quick Question.

    Do we include indirect Labour when calculating the TPAR Ratio for Costs per Factory Hour ?
    Thanks

    James

    December 11, 2019 at 2:47 pm #555679
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54838
    • ☆☆☆☆☆

    Yes – it is all costs in the factory except for materials.

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