Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Contribution per unit
- This topic has 5 replies, 2 voices, and was last updated 3 years ago by John Moffat.
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- June 27, 2020 at 2:49 pm #574812
Dear Sir Could you please help me to explain the question 8 of mock axam 2.Why we use contribution per hour to rank the product instead of throughout per labor hour or profit per labor hour? Thank you.
June 28, 2020 at 9:55 am #574839I 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.
June 28, 2020 at 10:10 am #574844Dear 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.June 28, 2020 at 10:30 am #574852Standard 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 🙂June 28, 2020 at 10:56 am #574857Thank you sir.I will study more about your idea of automatic subtitles with lecture in next ACCA subject.
June 28, 2020 at 4:08 pm #574875There is only the one icon to click on for the subtitles to appear 🙂
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