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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?
I do not have the Kaplan kit, only the BPP kit.
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.
Have you watched my free lectures on throughput accounting? 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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