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