• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 8 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 27, 2018 at 8:12 am #433371
    Avatartoushiga
    Participant
    • Topics: 424
    • Replies: 171
    • ☆☆☆☆

    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
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54839
    • ☆☆☆☆☆

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

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

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • tomikacharles1986 on Depreciation Introduction – ACCA Financial Accounting (FA) lectures
  • CartelAwper on ACCA BT Chapter 3 – An organisation’s stakeholders – Questions
  • Colossus on Presentation of financial statements – Example 1 (revision) – ACCA Financial Reporting (FR)
  • Jay15 on Relevant cash flows for DCF Inflation (example 5) – ACCA Financial Management (FM)
  • oabilentatiwa on Process Technology and Quality control – CIMA E1

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in