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MIX AND YIELD

Forums › ACCA Forums › ACCA PM Performance Management Forums › MIX AND YIELD

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by Sangria9.
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  • June 1, 2013 at 3:11 pm #128114
    lilconel
    Member
    • Topics: 6
    • Replies: 4
    • ☆

    https://www.accaglobal.com/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/exams-f52/mat-yield.html
    I was going through the examiner’s technical article (Kindly click on the link above) Please can anyone tell me how 1900kg was calculated ,the standard yield for the actual input on material.

    Thanks

    June 2, 2013 at 4:56 pm #128287
    Sangria9
    Member
    • Topics: 25
    • Replies: 285
    • ☆☆☆

    Total inputs are 2,000 kg (900 of A + 1,100 of B). The process has 5% of loss: from 20 kg of inputs it can be received 19 kg of outputs C (given in the question).
    Thus, 2,000 * 95% = 1,900 kg of outputs. This would be standard yield for actual input.

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