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?
A、0
B、0.80
C、1.30
D、1.50
A、0
B、0.80
C、1.30
D、1.50
【参考答案及解析】
The throughput accounting ratio is defined as throughput/total factory costs. Throughput accounting aims to discourage inventory building, so the ratios do not take account of inventory movements. Throughput = sales – all material costs = $35 × 800 – $13,000 = $15,000 (Note that we use materials purchased instead of materials used.) Total factory costs= all other production costs= $6,900 + $4,650 = $11,550 TA ratio = $15,000/$11,550 = 1.3.
The throughput accounting ratio is defined as throughput/total factory costs. Throughput accounting aims to discourage inventory building, so the ratios do not take account of inventory movements. Throughput = sales – all material costs = $35 × 800 – $13,000 = $15,000 (Note that we use materials purchased instead of materials used.) Total factory costs= all other production costs= $6,900 + $4,650 = $11,550 TA ratio = $15,000/$11,550 = 1.3.