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PM – BPP Study text-Throughput accounting-Activity 5-Capacity and TPAR – Q1

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › PM – BPP Study text-Throughput accounting-Activity 5-Capacity and TPAR – Q1

  • This topic has 2 replies, 2 voices, and was last updated 2 years ago by IAW3005.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • October 11, 2023 at 11:24 am #693031
    LeylaA
    Participant
    • Topics: 10
    • Replies: 8
    • ☆

    They calculate Dentists’ hours available per year as follows:

    8 hours X 5 days X 50 weeks X 3 dentists = 6,000.

    Why they multiply 50 weeks?
    As I understood they the surgery is open for 8 hours each days for 5 days per week and it closes for 2 weeks each year, so shouldn’t calculation be like the following:

    1 month – 4 week
    12 months – X
    X = 48 week
    48 week – 2 weeks = 46 weeks

    Kindly asking you to advice regarding above mentioned case.

    Thanks in advance

    October 11, 2023 at 2:19 pm #693038
    LeylaA
    Participant
    • Topics: 10
    • Replies: 8
    • ☆

    I have one more question regarding above mentioned test.
    In order to find capacity of the bottleneck activity for Treatment A and Treatment B, they divide 6,000 by 1,25 and 2,4 accordingly. My question is: if they in task’s condition mentioned that “Both procedures are carried out by one of three dentists”, why we divide 6,000 by 1,25?
    As I understood 6,000 shows capacity for 3 dentists, not for 1. But 1,25 illustrates the average length of time spent with each member of staff.

    Kindly asking you to clarify above mentioned point as well.

    October 11, 2023 at 2:38 pm #693040
    IAW3005
    Moderator
    • Topics: 4
    • Replies: 1606
    • ☆☆☆☆☆

    I do not have access to this question unfortunately.

    But I can say that the question you gave me for a surgery that is closed for 2 weeks and there 52 weeks in a year so that is 50 weeks they are open for, 8 hours a day for 5 days a week.
    Presume it says 3 dentists…..

    8 hours X 5 days X 50 weeks X 3 dentists = 6,000

  • Author
    Posts
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