快速查题-ACCA英国注册会计师试题

 If F Co choose to prioritise the manufacture of Product A, calculate the value (in $) of the maximum net profit using throughput analysis. 

 The throughput return per hour of Product B is $2,000. Calculate the throughput accounting ratio for Product B (to 2 dp). 

 The following production budget is for a company that makes two products, A and B. The company's budgeted output and sales are restricted by a maximum number of 3,500 direct labour hours available in the budget period.  

Product

If the company were to use a throughput accounting system, what would be the throughput accounting ratio (TPAR) for Product B (to 2 dp)? 

 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.