Forums›Ask the Tutor ACCA PM›Throughput accountingAsk the Tutor ACCA PMThroughput accountingZZiya5y agoDoes indirect material cost taken when calculating throughput contribution?John MoffatTutor5y ago#1No - it is part of the factory costs.ZZiya5y ago#2Thank you sirJohn MoffatTutor5y ago#3You are welcome :-)Sign in to reply to this topic.