Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Question 17 Thin Co/ BPP Kit
- This topic has 3 replies, 2 voices, and was last updated 8 years ago by John Moffat.
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- March 12, 2016 at 1:41 pm #306027
Hi Sir,
I have a problem when we doing Step 2 of Optimum production Plan,
– this is Allocate resources to arrive at Optimum Production Plan.;There is:
Procedure Number Hours per procedure Total hours Throughput p. hour Total 504 5
B 800 1 800 2654,40 2,123,520.007
A 600 0.75 450 2,612.53 1,175,638.50
C *504 1.25 630 2,559.52 1,612,497.60
—— ——————
1,880 4,911,656.1Question: I don’t understand the figure *504 at Procedure C) how they arrived to it? Also in the question layout there is mention annual demand only figure 600; 800, but not *504?
Question: I also don’t understand whether the Title “Number” was related to Demand or Optimum Number?So, with what title “Number” in the Optimum Product calculation was related to?Thank you very much.
March 12, 2016 at 3:21 pm #306048‘Number’ is the number of procedures.
Using throughput accounting they will do B first (up to the maximum demand), then do A (up to the maximum demand), and then do C.
Because the surgeon’s hours are limited to a total of 1,880 hours, there are only enough hours remaining to do 504 procedures of C.
Have you watched our free lectures on throughput accounting?
Our lectures are a complete course for Paper F9 and cover everything needed to pass the exam well.March 12, 2016 at 4:36 pm #306062Thank you Sir. Just watching your Free video about ThroughPut Accounting.
March 13, 2016 at 8:16 am #306132You are welcome and I hope you find the lecture useful.
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