Hello sir, its Written “ throughput accounting assumes that material costs can be controlled in the short term” please explain
Ask the Tutor ACCA PM
Throughput and material cost
I explain this in my free lectures on throughput accounting (and it is more important to write it that in the short-term it is only material costs that are variable - all other costs are less likely to be controllable and will therefore be fixed).
The lectures are a complete free course for Paper PM and cover everything needed to be able to pass the exam well.
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