In the Kaplan revision kit, question#34&35(page 14) require the computation of throughput accounting ratio. The answers for these questions shows that TAR has been calculated as Throughput divided by total factory cost. My question is: How can we compute TAR without having per unit time on bottleneck resourse and total available machine hours for specific product?
The TPAR is the return per factory hour divided by the cost per factory hour, and so you do need the unit time in the bottleneck resource.
Without being able to see the actual question and answer, I am afraid that I cannot really help.
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