- This topic has 3 replies, 2 voices, and was last updated 5 years ago by
.
- Posts
Hi Sir!
There is a question TA called Glam co in the ACCA specimen paper .This is a section B style question which contain 5 parts.I understood all other 4 parts but one part where the saloon employed another senior stylist and we had to decide after his addition whether the cuts and treatments will remain a bottleneck or not.
Can you please explain that part?The bottleneck is the activity that is limiting the work that can be done.
At the moment, assistants would be capable of doing:
2 (assistants) x 50 (weeks) x 6 (days) x 8 (hours) / 0.1 (hours per cut) = 48,000 cuts
Senior stylists would be capable of doing:
3 (stylists) x 50 (weeks) x 6 (days) x 8 (hours) / 1.0 (hours per cut) = 7,200 cuts
Junior stylists would be capable of doing:
2 x 50 x 6 x 8 / 0.6 = 8,000 cutsGiven that people having cuts need work done by all three types of workers, the maximum that can be done is 7,200 cuts (the smallest figure), and this is the bottleneck for cuts – senior stylists.
If they employ another stylist, stylists are now able to do:
4 x 50 x 6 x 8 / 1.0 = 9,600 cuts. (the figures for ssistants and junior stylists do not change)Junior stylists are now limiting the number of cuts (to 8,000) and so are now the bottleneck.
(The calculations for treatments are done in the same way)
- The topic ‘Throughput Accounting’ is closed to new replies.