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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 8 years ago by AvatarJohn Moffat.
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  • March 5, 2018 at 10:11 pm #440494
    Avatarlaurytyte
    Member
    • Topics: 3
    • Replies: 1
    • ☆

    Why throughput accounting is more suitable for short term decision making than limiting factor analysis?

    March 6, 2018 at 7:32 am #440529
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54839
    • ☆☆☆☆☆

    For the reason I explain in my free lectures!!

    In the short term costs we normally regard as being variable (such as labour) are more likely to be fixed (apart from the cost of materials).

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