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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › through put accounting
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 ?
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.
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.
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!
