• 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

ACCA Options: NEW MOCKS, debrief videos and "Read the Mind". Learn more >>

20% off BPP Books for ACCA & CIMA exams - Get 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 9 months ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 5, 2021 at 8:14 am #639963
    Natasha1996
    • 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: 57
    • Replies: 50053
    • ☆☆☆☆☆

    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
    • 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: 57
    • Replies: 50053
    • ☆☆☆☆☆

    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 Introducing professional skills into the Options exams

ACCA Professional Skills Webinar – Register now

Donate

If you have benefited from OpenTuition please donate.

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • thulasikaur on The cost of capital (part 2) – ACCA (AFM) lectures
  • TANYASHARMA29 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • belatris16 on The Final Audit – the Assertions Revisited – ACCA Audit and Assurance (AA)
  • sashafarah on Accounting Conventions and Policies – ACCA Financial Accounting (FA) lectures
  • John Moffat on Objectives of organisations – ACCA (AFM) lectures

Copyright © 2022 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


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