throughput accounting Forums › ACCA Forums › ACCA PM Performance Management Forums › throughput accounting This topic has 0 replies, 1 voice, and was last updated 12 years ago by victorlin. Viewing 1 post (of 1 total) Author Posts July 16, 2013 at 5:34 am #134019 victorlinMember Topics: 1Replies: 3☆ regarding calculation of cost on factory hours, why are number of production lines are considered? Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In