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SWEET TREATS BAKERY

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › SWEET TREATS BAKERY

  • This topic has 3 replies, 2 voices, and was last updated 2 weeks ago by LMR1006.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 12, 2023 at 9:20 am #684231
    VikasK
    Participant
    • Topics: 56
    • Replies: 83
    • ☆☆

    Hello Tutor hope you are doing well.
    My question relates to SWEET TREATS BAKERY (DECEMBER 2016) Kaplan Kit.

    In Requirement 3 of the question Sweet Treats Bakery has done a detailed review of its products, costs and processes and has identified potential actions to improve its throughput accounting ratio (TPAR).

    Which of the following statements will improve the throughput accounting ratio (TPAR)? Place a tick in the boxes in the table below.

    Does the question asks about TPAR of each of my product or an average TPAR of the organisation as a whole.

    Which Kaplan Study Kit has asked. Which is calculated as. Average Throughput earned from all product per unit of bottleneck Resource ÷ Total Operating Expenses per units of Bottleneck Resource

    The Average Throughput earned per units of bottle neck resources has been calculated as
    Total Throughput earned from products based upon their ranks ÷ Total Units of Bottleneck Resource Used.

    May 12, 2023 at 5:16 pm #684260
    LMR1006
    Keymaster
    • Topics: 0
    • Replies: 80
    • ☆☆

    The question is asking:

    Say you are ranking the products, you look at the TPAR figures to reflect differences in costs between the three products.
    So say one was less than 1. How could it be improved?

    A bulk discount and rent is reduced both lower costs and improve TPAR.

    Giving a discount will reduce revenue and thus the TPAR and additional demand does not impact TPAR as it’s not a restriction.

    May 12, 2023 at 7:08 pm #684262
    VikasK
    Participant
    • Topics: 56
    • Replies: 83
    • ☆☆

    So it is asking about TPAR or Throughput per unit of Bottleneck Resource of a product.

    I mistook it as Average TPAR of the company. Thankyou Tutor 🙂

    May 12, 2023 at 9:34 pm #684265
    LMR1006
    Keymaster
    • Topics: 0
    • Replies: 80
    • ☆☆

    Your welcome

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