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Respected tutor
Will FIXED COST have any impact on the Throughput Accounting Ratio (TPAR)???
Say for example if the rent decreases or increases will it improve or worsen up the ratio respectively?
Thank you in advance
In throughput accounting we assume that all costs are fixed apart from materials. The total of these costs is the total factory cost, and is the cost per factory hour increases then the TPAR will decrease.
Have you watched my free lectures on throughput accounting?
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