CD plc produces a single product, the BC, which passes through three different processes, Alpha, Beta and Gamma. The throughput per hour of the three processes is 25, 30 and 32 units of BC respectively. The organisation operates for ten hours a day, 5 days a week for 50 weeks of the year. The BC can be sold for $420 per unit and it has a material cost of $170 per unit. It is anticipated that annual conversion costs will be $1,800,000. What is the throughput accounting ratio per day? (to 2 decimal places)
【参考答案及解析】
Process Alpha is the bottleneck as it can only process 25 units of BC per hour. There are 10 working hours per day ∴ 250 units per day. Throughput return per day is $(420 – 170) × 250 = $62,500.
Process Alpha is the bottleneck as it can only process 25 units of BC per hour. There are 10 working hours per day ∴ 250 units per day. Throughput return per day is $(420 – 170) × 250 = $62,500.