2011年ACCA考试《F5业绩管理》讲义（20）
5.2 The Throughput Accounting Ratio (TPAR) When there is a bottleneck resource, performance can be measured in terms of throughput for each unit of bottleneck resource consumed.There are three inter-related ratios:
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Illustration 10 – Throughput accounting A business manufactures a single product that it sells for $10 per unit. The materials cost for each unit of product sold is $3. Total operating expenses ARE $50,000 each month.
Labour hours are limited to 20,000 hours each month. Each unit of product takes 2 hours to assemble.
Required:
Calculate the throughput accounting ratio.wｗw.ExamＷ.CoM
Solution
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