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https://www.accaglobal.com/content/dam/ACCA_Global/Students/fun/f5/f5-2014-dec-q.pdf
in q 6: to figure out contribution isnt it supposed to take only material ? as in throughput accounting all other cost other than material are fixed???
Throughput accounting is only relevant when the limiting factor is machine time (or when you are specifically told to use throughput accounting).
Here the limiting factor is labour and so it is standard key factor analysis, which is based on the contribution.
My lectures on throughput accounting first go through standard key factor analysis, before explaining throughput accounting.
The lectures are a complete free course for Paper F5 and cover everything needed to be able to pass the exam well.
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