• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

TPAR

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › TPAR

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 5, 2021 at 8:14 am #639963
    Natasha1996
    Member
    • Topics: 34
    • Replies: 22
    • ☆☆

    Could you please state how these factors will improve TPAR and any other factors which will affect TPAR?

    1) Speedup Bottleneck Process
    2) Increase the Selling Price
    3) Reduce the Material costs
    4) Reduce the Fixed costs

    Please help me understand what factors will affect TPAR!

    November 5, 2021 at 9:39 am #639984
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51894
    • ☆☆☆☆☆

    All of them will improve the TPAR.

    I explain all of this in my free lectures 🙂

    November 5, 2021 at 10:16 am #639987
    Natasha1996
    Member
    • Topics: 34
    • Replies: 22
    • ☆☆

    This is what I understood from your lecture please correct me if i’m wrong.

    All these factors will improve TPAR:

    1) Increase the selling price means higher Throughput cost per hour (i.e. return per hour)

    2) Reduce the material cost means higher Throughput per hour (i.e. return per hour)

    3) Reduce the fixed costs means fixed costs per bottleneck hours (i.e. factory cost per factory hour) will be lower

    4) Speedup Bottleneck Process refers to produce faster by taking less hours per unit means higher Throughput per hour (i.e. return per hour)

    November 5, 2021 at 3:48 pm #640011
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51894
    • ☆☆☆☆☆

    That is correct 🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

 

ACCA My Exam Performance for non-variant Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • sashafarah on Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)
  • MesumAliZaidi on The nature and structure of organisations – ACCA Paper BT
  • MikeLittle on Termination of Offer – ACCA Corporate and Business Law (LW) (ENG)
  • zan13898 on Termination of Offer – ACCA Corporate and Business Law (LW) (ENG)
  • Bukr on Life cycle costing (part 2) – ACCA Performance Management (PM)

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy