2011年ACCA考试《F5业绩管理》讲义（22）
5.4 Multi-product decision making Throughput accounting may be applied to a multi-product decision-making problem in the same way as conventional key factor analysis:Step 1: calculate the throughput for each product.
Step 2: identify the bottleneck constraint.
Step 3: calculate the throughput per minute of the bottleneck resource for each product to rank the alternatives.
Step 4: allocate resources using this ranking.
Illustration 12 – Throughput accounting
TPP inc makes two products, A and B and has identified that a bottleneck occurs during assembly. Details of the products are as follows:
Product AProduct B
$$
Sales price2516
Materials cost53
Direct labour cost108
MinutesMinutes
Assembly time per unit2015
Required:
How should the two products be prioritised?
Solution
Product AProduct B
Throughput ($)2013
Assembly time per unit2015
Throughput per minute1.000.87
Ranking1st2nd
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