2011年ACCA考试《F5业绩管理》讲义（21）
5.3 Improving the TPAR TPAR =http://www.examw.com/acca/Files/2011-7/20/1.jpgOption to improve the TPAR include the following:
§ increase the sales price for each unit sold, to increase the throughput per unit.
§ reduce material costs per unit (e.g. by changing materials or switching suppliers).
§ reduce total operating expenses, to reduce the cost per assembly hour.
§ improve the productivity of the assembly work force, and reduce the time required to make each unit of product. Throughput per assembly hour would increase, but the expenses per assembly hour would be unchanged; therefore the TPAR would increase.
Illustration 11 – Throughput accounting
Suppose in the illustration above the following changes were make:
§ the sales price were increased from $10 to $13.5
§ the time taken to make each product fell from 2 hours to 1.75 hours
§ the operating expenses fell from $50,000 to 45,000.
The TPAR would nearly double, increasing from 1.4 to 2.67.
Throughput per assembly hour =
http://www.examw.com/acca/Files/2011-7/20/2.jpg
Expandable text If there is no immediate demand for the products of a business from its customers, the business might produce assets to hold in inventory. At the same time, it might be looking for ways of improving labour efficiency.
However, producing items to hold in inventory does not make money – it costs来自www.Examw.com
Money (raw material purchases) and so is bad for cash flow. A throughput accounting view would be that output should be limited to the volume of customer demand, and the focus of activity should be to find ways of raising customer demand to higher levels.
页:
[1]