53789
Throughput accounting
- Through put accounting Ratio = TPAR
- TPAR= Return per factory hour / Cost per factory hour
- (Where) Return per factory hour = Sales price - Material cost / usage of bottleneck resource in hours
- Example for usage of bottleneck resource in hour = If the hourly capacity of a process in 500 units per hour --(1/500=0.002)
- Example for usage of bottleneck resource in hour = If the hourly capacity of a process in 500 units per hour --(1/500=0.002)
- (Where) Cost per Factory hour = Total factory cost / Conversion costs per factory hour
- (Where) Return per factory hour = Sales price - Material cost / usage of bottleneck resource in hours
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