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Hi John, Hope you are good.
If there are Like Labour hrs and Machine hrs, Should i calculate the T.P ratio and Other Throughput calculations based on bottleneck resource ?
Yes (assuming that the question is asking you to use throughput accounting principles).
In notes, It was written :-
“The calculations that we have been through in earlier examples will be performed using the hours per unit in this bottleneck resource”I didn’t quite get it. Is it related to finding Bottleneck resource depending on “Highest hours per unit”
OR
You mean, The bottleneck resource will be used to do the Through put accounting calculations.
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