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through put accounting

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › through put accounting

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by IAW3005.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 26, 2024 at 10:55 am #706043
    sooha
    Participant
    • Topics: 70
    • Replies: 82
    • ☆☆

    Q 57 Kaplan/

    i understand how they answer the question, base on the answer P is the bottleneck recourse,
    but the question provide other information which is the time each unit take in each process which is
    0.2 in process P and 0.3 in process Q
    if i used this information Q will be the bottleneck
    P_ 6 x 8 x 90% = 43.2/0.2 = 216
    Q_ 9 x 6 x 85% = 45.9/0.3 = 153

    how do i know when i should stop, it didn’t accrue to me to take only the general hour for each machines ?

    May 26, 2024 at 11:45 am #706049
    IAW3005
    Moderator
    • Topics: 4
    • Replies: 1589
    • ☆☆☆☆☆

    When determining the bottleneck, you should consider both the general output per hour and the time each unit takes in each process. The process with the lowest capacity (units per hour) is the bottleneck.

    By
    Calculate the output per hour for each process
    Determine the time each unit takes in each process
    Calculate the maximum units each process can handle per hour

    Process Q can handle fewer units per hour (153 units) compared to Process P (216 units). Therefore, Process Q is the bottleneck.

    May 26, 2024 at 2:22 pm #706061
    sooha
    Participant
    • Topics: 70
    • Replies: 82
    • ☆☆

    thank you for explaining, that how i approached it , however the answers in Kaplan p is the bottleneck

    The first step is to identify the bottleneck.
    Process P output is 6 × 8 × 0.9 = 43.2 per hour. Process Q output is 9 × 6 × 0.85 = 45.9 per
    hour. In the absence of other information, then process P is slower, and so is the bottleneck.

    May 26, 2024 at 3:19 pm #706063
    IAW3005
    Moderator
    • Topics: 4
    • Replies: 1589
    • ☆☆☆☆☆

    My apologies
    I am out without access to anything other than my phone
    So I cannot check the Kaplan answer
    I have told you how to do the question
    For your information I was using the information that you had provided!

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