快速查题-ACCA英国注册会计师试题

Which ONE of the following would serve to increase the Throughput Accounting Ratio? 

A manufacturing company decides which of three mutually exclusive products to make in its factory on the basis of maximising the company’s throughput accounting ratio. 

Current data for the three products is shown in the following table:  

                                                                                           Product X                        Product Y                   Product Z 

Selling price per unit                                                           $60                                  $40                              $20 

Direct material cost per unit                                              $40                                   $10                              $16 

Machine hours per unit                                                       10                                      20                                2.5 

Total factory costs (excluding direct materials) are $150,000. The company cannot make enough of any of the products to satisfy external demand entirely as machine hours are restricted. 

Which of the following actions would improve the company’s existing throughput accounting ratio? 

A manufacturing company uses three processes to make its two products, X and Y. The time available on the three processes is reduced because of the need for preventative maintenance and rest breaks. 

The table below details the process times per product and daily time available: 

Process                                  Hours available                    Hours required to make                  Hours required to make  

                                                      per day                               one unit of product X                         one unit of product Y

     1                                                   22                                                1.00                                                       0.75  

     2                                                   22                                                0.75                                                       1.00  

     3                                                   18                                                1.00                                                        0.50 

Daily demand for product X and product Y is 10 units and 16 units respectively.  

Which of the following will improve throughput? 

 The following statements have been made about throughput accounting:

 A Throughput accounting considers that the only variable costs in the short run are materials and components. 

B Throughput accounting considers that time at a bottleneck resource has value, not elsewhere. 

C Throughput accounting views stock building as a non-value-adding activity, and therefore discourages it.

 D Throughput accounting was designed as a decision-making tool for situations where there is a bottleneck in the production process. 

Which ONE of the above statements is not true of throughput accounting?

 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 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? 

 This question appeared in the June 2015 exam. 

X Co uses a throughput accounting system. Details of product A, per unit, are as follows: 

Selling price                                          $320 

Material costs                                          $80 

Conversion costs                                   $60 

Time on bottleneck resource         6 minutes 

What is the return per hour for product A?