Throughput accounting ratio: cost per factory hourForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput accounting ratio: cost per factory hourThis topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts May 29, 2015 at 11:43 pm #250396 BarbaraMemberTopics: 34Replies: 50☆☆Hi John,How come for the cost per factory hour some times it’s used the bottleneck hours and other the total hours available in the factory?Thank you. May 30, 2015 at 9:37 am #250471 John MoffatKeymasterTopics: 57Replies: 54478☆☆☆☆☆It should be the bottleneck hours but you would expect these to be the same as the hours in the factory!AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In