3. In throughput accounting, a very similar calculation to limiting factor analysis is performed. However, in throughput accounting, it is not contribution per unit of scarce resource which is calculated, but throughput return per unit of bottleneck resource. Throughput is calculated as ‘selling price less direct material cost’.
This is different from the calculation of ‘contribution’, in which both labour costs and variable overheads are also deducted from selling price.
4.Firms face many constraints on their activities and have to plan accordingly.
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