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Hi sir
Do less idle time would improve the Throughput accounting ratio.If not why.?
Less idle time will reduce the cost per factory hour and this will increase the TPAR.
Sir but in one of the answer in kaplan revision kit it is stated less idle time in the non bottleneck process will not improve throughput accounting ratio..?
But that is not what you asked!!!
If there are several process then there will indeed be a bottleneck and the TPAR is only calculated for the bottleneck. Less idle time in a non-bottleneck process will not improve the TPAR.
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