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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput Accounting
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.
It should be based on productive hours in the situation you describe.
