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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 10 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: 15
    • 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: 54836
    • ☆☆☆☆☆

    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: 15
    • 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: 54836
    • ☆☆☆☆☆

    Correct!

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

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