- This topic has 1 reply, 2 voices, and was last updated 5 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
PQ Awards Nominations
Please help us to win one of the PQ Magazine awards and send in the voting form >>
You can nominate us in any or all of the following categories: Online College of the Year, Study Resource of the Year, Private Sector Lecturer of the Year, and Accountancy Personality of the Year.
Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throuput Accounting
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.