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Forums › ACCA Forums › ACCA PM Performance Management Forums › Throughput Accounting
Can someone please explain how Throughput per unit is calculated?
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
There is a great lecture by John Moffat on Throughput Accounting. It helped me a lot with understanding this idea.
