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Throughput accounting question

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

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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  • June 23, 2021 at 8:45 am #626140
    kabirnajak
    • Topics: 1
    • Replies: 0
    • ☆

    Good morning,

    There is a question regarding throughput accounting ratios where a three step process is described, Assembly, Quality Control & Packaging [ACCA PM CH.4, CBF Throughput Accounting].

    It is then deduced that Packaging is the scarce resource, however, all the calculations in the solution are based from the QC figures? Not sure if I am missing a crucial point here but whenever there was a previous scenario like this, the only figures used for calculation were the Bottleneck stage as well, and not the stage preceding the Bottleneck?

    Thank you kindly,

    Kabir

    June 23, 2021 at 1:55 pm #626153
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 49602
    • ☆☆☆☆☆

    I do not know which book you are referring to because there are several publishers of books. I assume that it is a Study Text but I only have the BPP Revision Kit. So without having the question I am not able to help you.

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