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