Contribution per unit

I assume you are referring to mock exam 2 in the BPP Revision Kit (but please do say in future). We only use throughput accounting assumptions when questions specify to use throughput accounting. Otherwise we use standard key factor analysis as explained in my free lectures.

Dear Sir, Yes, I am referring to mock exam 2 in the BPP Revision Kit. Sorry I am have not watched your lecture. Because of limited of listening English skill, I am afraid that I can not understand all you said. Could you please let me know whether standard key factor analysis includes of profit per unit ? Or it includes of throughput and contribution only? Thank you.

Standard key factor analysis bases the decision on contribution per unit of the limited resource as instead of the throughout per unit of the limited resource. (There is an example and a printed answer in our free lecture notes). If you have problems with listening to English then why not use the automatic subtitles that are available with all the lectures (they are not perfect because they are automatically created, but they are normally good enough). Otherwise you need to buy a Study Text from one of the ACCA approved publishers and study from there. Forgive me, but I am not going to type out all my lectures here :-)

Thank you sir.I will study more about your idea of automatic subtitles with lecture in next ACCA subject.

There is only the one icon to click on for the subtitles to appear :-)