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Throughput accounting

Forums › ACCA Forums › ACCA PM Performance Management Forums › Throughput accounting

  • This topic has 5 replies, 2 voices, and was last updated 10 years ago by John Moffat.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • November 9, 2014 at 2:13 pm #208613
    Irum
    Member
    • Topics: 30
    • Replies: 45
    • ☆☆

    Dear John,
    I am confused about allocating resources as in your lecture you multiply hours with return per unit. But in bpp book return per factory hour is multiplied with hours. Please could you explain it.
    Thank you

    November 9, 2014 at 2:52 pm #208616
    Irum
    Member
    • Topics: 30
    • Replies: 45
    • ☆☆

    Dear John,
    I understood the problem that in bpp method is little bit different in allocating resources.

    November 9, 2014 at 5:35 pm #208651
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    There is only one way of allocating the resources (i.e. the hours) and that is in the order of return per factory hour.

    If you are talking about the total return from the optimal production, then multiplying the units by the throughput per unit will of course give exactly the same figure as multiplying the hours used by the return per hour.

    November 9, 2014 at 5:46 pm #208657
    Irum
    Member
    • Topics: 30
    • Replies: 45
    • ☆☆

    Yes , you are absolutely right. I was talking about total return from optimal production

    November 9, 2014 at 5:47 pm #208658
    Irum
    Member
    • Topics: 30
    • Replies: 45
    • ☆☆

    Thank you John.

    November 9, 2014 at 6:00 pm #208668
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    You are welcome, Irum 🙂

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