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Throroughput Accounting MCQ

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throroughput Accounting MCQ

  • This topic has 3 replies, 3 voices, and was last updated 10 years ago by inn.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 26, 2014 at 6:41 pm #213532
    allenmendonca
    Member
    • Topics: 26
    • Replies: 21
    • ☆

    When machine time is a binding constraint with production output, which one of the following will have no effect on the Throughput accounting ratio?

    a) Obtaining a lower purchase price for the materials of the product
    b) Reducing factory costs
    c) Reducing machine time per unit to make the product
    d) Increasing the selling price of the Product

    The answer selected in the revision kit is (C) could someone explain why?

    November 26, 2014 at 7:50 pm #213555
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54765
    • ☆☆☆☆☆

    The answer in BPP is wrong.

    All of the choices will effect the throughput accounting ratio.

    November 26, 2014 at 8:07 pm #213558
    allenmendonca
    Member
    • Topics: 26
    • Replies: 21
    • ☆

    Thank you 🙂

    November 26, 2014 at 9:14 pm #213596
    inn
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    Reducing machine time per unit will affect returns per hour and cost per hour in same proportion, and so will not affect TPAR. Remeber, TPAR=Return per factory hour ÷ Factory cost per hour. Does it help? Plz let me know.

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