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Throughput accounting

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

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 22, 2018 at 3:47 am #431941
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Hello Tutor,I have a question about the Throughput accounting and the question is in the BPP textbook Quick Quiz Section.
    Q: The theory of Constraints is an approach to production management,which aims to maximise sales revenue less :
    A. Variable overhead costs
    B. All production costs
    C. Material costs as throughput
    D. Material and variable overhead costs

    And the Answer is D, but Why not C?
    Hope you can help me to clarify the answer for me and I will appreciate it, Thank you so much. 🙂

    January 22, 2018 at 10:24 am #432015
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54696
    • ☆☆☆☆☆

    This is a bit unfair of BPP in that the theory really relates to throughput accounting and for throughput accounting we assume that the only truly variable cost is materials, which would therefore make C the correct answer.
    In BPP’s defence, that is an assumption we generally make but is not always going to be true – we should consider all truly variable costs (but only if they really are variable).

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