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Throughput and Limiting factors

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput and Limiting factors

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by AvatarJohn Moffat.
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    Posts
  • October 25, 2017 at 2:01 pm #413152
    Avatarlinluo
    Member
    • Topics: 7
    • Replies: 3
    • ☆

    Dear tutor,

    Could you please advise the difference between “throughput accounting” and “limiting factors”. It seems they both talk about how to utilise the scared resources to maximise the profit, according to the rank that we calculate.

    Thank you,

    Lin

    October 25, 2017 at 4:24 pm #413186
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54838
    • ☆☆☆☆☆

    You need to watch my free lectures on throughput accounting – I go through both approaches with examples and explanations (and I cannot type out all my lectures here 🙂 )

    Throughput accounting is only used in exam questions when specifically asked for.

    The lectures are a complete free course for Paper F5 and cover everything needed to be able to pass the exam well.

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