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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput
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?
No – it is true (and I explain this in my free lecture).
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
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.)
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.
