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、0
B、1.00
C、1.50
D、1.70
A、0
B、1.00
C、1.50
D、1.70
【参考答案及解析】
The throughput accounting ratio is defined as throughput/total factory costs (these can both be calculated per hour, but that is, more work for the same answer). Throughput = sales – all material costs = $9,000 – $3,000 = $6,000 (Note that we use materials purchased instead of materials used.) Total factory costs 5 all other production costs = $2,000 + $1,500 = $3,500 TA ratio = $6,000/$3,500 = 1.7.
The throughput accounting ratio is defined as throughput/total factory costs (these can both be calculated per hour, but that is, more work for the same answer). Throughput = sales – all material costs = $9,000 – $3,000 = $6,000 (Note that we use materials purchased instead of materials used.) Total factory costs 5 all other production costs = $2,000 + $1,500 = $3,500 TA ratio = $6,000/$3,500 = 1.7.