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Throughput accounting

Forums › ACCA Forums › ACCA PM Performance Management Forums › Throughput accounting

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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  • September 5, 2018 at 4:30 pm #471623
    aliansari14
    Member
    • Topics: 13
    • Replies: 28
    • ☆

    Hi,
    the lecture notes for throughput accounting the example 3?
    i was trying to solve it but could not bcz the units are not given so how can i find the bottleneck resource

    September 5, 2018 at 6:25 pm #471679
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54675
    • ☆☆☆☆☆

    The number of units is of no relevance.

    Since the Pressing process takes long per metre for each product than either of the other two processes, then this must be the resource that is slowing everything down i.e. it is the bottleneck process.

    (I assume that you have looked at the answer printed in the lectures notes?)

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