• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Throughput accounting

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput accounting

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 27, 2015 at 4:13 pm #285754
    Erica
    Member
    • Topics: 16
    • Replies: 33
    • ☆

    Sir, December 2014 question 2.

    I am aware that the bottleneck activity is the senior stylists time. But why must the cut hours of 7,200? Why not treatment hours of 4,800??

    November 27, 2015 at 4:24 pm #285757
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54656
    • ☆☆☆☆☆

    If you follow the link to Revision Kit Live from the main Paper F5 page, you will find lectures working through all of the questions in the December 2014 exam.

    Watching the lecture should answer your question.

    November 27, 2015 at 7:05 pm #285783
    Erica
    Member
    • Topics: 16
    • Replies: 33
    • ☆

    Well, never mind. I think i’ve figured it out. its not about the cuts or treatments involved. its how many senior stylists there are for the bottleneck activity. the total salon hours per year is 2,400 and senior stylists’ time has been described as the bottleneck activity and there are 3 senior stylists. so 2,400 x 3 = 7,200 hours. correct?

    November 27, 2015 at 7:19 pm #285791
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54656
    • ☆☆☆☆☆

    Correct!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Throughput accounting’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • ACCA2025@ on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • Barlow1989 on CIMA BA2 – Accounting for Management
  • eloisabraith on FA Chapter 6 Questions Depreciation
  • azubair on Optimal pricing – equations- ACCA Performance Management (PM)
  • Rajpoot on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in