快速查题-ACCA英国注册会计师试题

 CD plc produces a single product, the BC, which passes through three different processes, Alpha, Beta and Gamma. The throughput per hour of the three processes is 25, 30 and 32 units of BC respectively. The organisation operates for ten hours a day, 5 days a week for 50 weeks of the year. The BC can be sold for $420 per unit and it has a material cost of $170 per unit. It is anticipated that annual conversion costs will be $1,800,000. 

What is the throughput accounting ratio per day? (to 2 decimal places) 

Calculate: Return per factory hour 

Calculate:  Throughput accounting ratio 

 If F Co chooses to prioritise Product B, calculate the value (in $) of the maximum net profit. 

 Using throughput analysis, calculate the return per bottleneck hour of Product A. 

 The theory of constraints is an approach to production management, which aims to maximise sales revenue less: 

Throughput accounting policy is to hold zero inventories throughout all operations. 

 This question appeared in the June 2015 exam. 

The following statements have been made in relation to the concepts outlined in throughput accounting: 

(1) Inventory levels should be kept to a minimum 

(2) All machines within a factory should be 100% efficient, with no idle time 

Which of the above statements is/are correct?