Throughput Accounting: True or False? by Caroline Bowkley https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw Upvote to agree ('True') and downvote to disagree ('False') en-us 2020-07-28 13:42:37 UTC 2026-03-20 17:29:58 UTC hello@padlet.com A company manufactures product 'Log'. 'Log' requires four hours per unit of machine time. Machine time is a bottleneck resource as there are only ten machines which are available for 12 hours per day, five days per week. 'Log' has a selling price of $130 per unit, direct material costs of $50 per unit, labour costs of $40 per unit and factory overhead costs of $20 per unit. These costs are based on weekly production and sales of 150 units. The throughput accounting ratio is 1.33. True or false? carolinebowkley https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136061 2020-07-28 13:42:37 UTC https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136061 An increase in the speed of the fastest machine in the production process would serve to increase the Throughput Accounting Ratio. True or false? carolinebowkley https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136062 2020-07-28 13:42:37 UTC https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136062 An unexpected increase in the factory rent would serve to increase the Throughput Accounting Ratio. True or false? carolinebowkley https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136063 2020-07-28 13:42:37 UTC https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136063 A 5% wage increase linked to an 8% improvement in productivity would serve to increase the Throughput Accounting Ratio. True or false? carolinebowkley https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136064 2020-07-28 13:42:37 UTC https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136064 A 10% sales discount to stimulate demand by 20% would serve to increase the Throughput Accounting Ratio. True or false? carolinebowkley https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136065 2020-07-28 13:42:37 UTC https://padlet.com/carolinebowkley/smlixfcg9fxiw3zw/wish/664136065