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Throughput

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput

  • This topic has 4 replies, 3 voices, and was last updated 9 years ago by Avatarssingh.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • August 25, 2016 at 5:31 pm #335193
    Avatarsaqlainrattansi
    Member
    • Topics: 93
    • Replies: 97
    • ☆☆

    True or False

    Throughput accounting considers that the only variable costs in the short run are materials and components.

    I think its false since it considers this in the long term right?

    August 26, 2016 at 6:26 am #335242
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    No – it is true (and I explain this in my free lecture).

    August 29, 2016 at 6:18 pm #336070
    Avatarssingh
    Participant
    • Topics: 6
    • Replies: 30
    • ☆

    Good day Sir,
    I have been using the Kaplan revision kit for my studying and one of the answers states that another way for calculating tpar is throughout/ total fixed cost instead of using it by hours. Please correct me if I am wrong but is this way a legit? I ask because i have attempted it with another multiple question and I am not getting the correct answer.

    I await your kind comments Sir

    August 29, 2016 at 8:11 pm #336093
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    You cannot possibly simply use a Revision Kit for your studying if you really want to pass the exam!!
    You must either watch my lectures or you must study from a Study Text.

    The revision kit is for practice at exam standard questions after you have completed your studying.

    However, no – it is not right.

    The throughput accounting ratio is the return per factor hour divided by the cost per factory hour (as I explain in my free lectures).

    (I assume that you have watched my lectures? They lectures are a complete free course for Paper F9 and cover everything needed to be able to pass the exam well.)

    August 29, 2016 at 10:41 pm #336127
    Avatarssingh
    Participant
    • Topics: 6
    • Replies: 30
    • ☆

    Sorry Sir, I should have also stated BPp study kit and your lectures which I am using. I know the full formulae. Thank you so very much for correcting me.

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