- This topic has 1 reply, 2 voices, and was last updated 1 year ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput
Is throughput always calculated using the bottleneck resource or do we do that only if specifically asked in the question?
Throughput is typically calculated using the bottleneck resource in throughput accounting. The bottleneck resource is the process or resource that limits the number of units that can be produced and slows down the overall production. It is the critical constraint in the production process.
Throughput accounting focuses on maximising the throughput contribution of the bottleneck resource. However, it is important to note that the specific calculation of throughput may vary depending on the question or scenario provided. If a question specifically asks for throughput accounting, then the calculation should be based on the bottleneck resource.
But if the question does not mention throughput accounting, traditional key factor analysis may be used instead.