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Throughput

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

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by LMR1006.
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  • August 25, 2023 at 4:17 pm #690695
    ilham9089
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    • Topics: 301
    • Replies: 190
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    Is throughput always calculated using the bottleneck resource or do we do that only if specifically asked in the question?

    August 25, 2023 at 6:13 pm #690706
    LMR1006
    Keymaster
    • Topics: 4
    • Replies: 1518
    • ☆☆☆☆☆

    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.

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