快速查题-ACCA英国注册会计师试题

 Which of the following is a definition of the throughput accounting ratio? 

The following information is available for a single product:  

Units produced                                                       500  

Time taken                                                               200 hours  

Maximum time available                                       200 hours  

Materials purchased           1,000 kg costing      $3,000 

 Materials used                                                          800 kg  

Labour costs                                                             $2,000  

Overheads                                                                $1,500  

Sales                                                                         $9,000 

What is the throughput accounting ratio for this product? 

 A company has recently adopted throughput accounting as a performance measuring tool. Its results for the last month are shown below.  

Units produced                                                                                  1,150  

Units sold                                                                                               800  

Materials purchased                        900 kg costing                    $13,000  

Opening material inventory used    450 kg costing                    $7,250  

Labour costs $6,900  Overheads                                                  $4,650  

Sales price                                                                                             $35  

There was no opening inventory of finished goods or closing inventory of materials. 

What is the throughput accounting ratio for this product? 

 The following details relate to three services offered by DSF.  

All three services use the same direct labour, but in different quantities. 

In a period when the labour used on these services is in short supply, the most and least profitable use of the labour is: