Throughput AccountingForums › ACCA Forums › ACCA PM Performance Management Forums › Throughput AccountingThis topic has 1 reply, 2 voices, and was last updated 11 years ago by seagoat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts November 22, 2012 at 9:44 am #55608 nkmile64MemberTopics: 6Replies: 12☆Can someone please explain how Throughput per unit is calculated? November 22, 2012 at 10:16 am #108350 seagoatMemberTopics: 22Replies: 575☆☆☆☆This is very similar idea do contribution but the only variable cost is material, all other are fixed (like labour). No inventory held.Price / unit – Material Cost / unit Throughput / unitThere is a great lecture by John Moffat on Throughput Accounting. It helped me a lot with understanding this idea.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In