- This topic has 5 replies, 2 voices, and was last updated 11 years ago by .
Viewing 6 posts - 1 through 6 (of 6 total)
Viewing 6 posts - 1 through 6 (of 6 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › ACCA Forums › ACCA PM Performance Management Forums › Throughput accounting
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
Dear John,
I understood the problem that in bpp method is little bit different in allocating resources.
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.
Yes , you are absolutely right. I was talking about total return from optimal production
Thank you John.
You are welcome, Irum 🙂
