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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 27, 2018 at 8:12 am #433371
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Hello Tutor, I would like to enquire about calculations of throughput Accounting Ratio.
    If a question have idle time due to machines maintenance time during working hour, the total bottleneck hours should based on productive hour only or including idle time for cost per factory hour calculation?Thank you so much.

    January 27, 2018 at 10:37 am #433402
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54724
    • ☆☆☆☆☆

    It should be based on productive hours in the situation you describe.

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    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Throughput Accounting’ is closed to new replies.

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