- This topic has 1 reply, 2 voices, and was last updated 3 years ago by
.
Viewing 2 posts - 1 through 2 (of 2 total)
- Posts
What do Factory costs and Factory hours mean in TPAR?
Is it true that Factory costs include all costs (Labor cost; Other Variable costs; Fixed cost) except material cost because in Throughput Accounting material cost is considered to be Variable (upon which our decision-making depends) and other costs are considered to be Fixed.
While Factory hours is the Total Time available (ie. Bottleneck hours) for the factory to be working those hours?
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.