Which of the following is a definition of the throughput accounting ratio?
A、Throughput contribution/hours on bottleneck
B、Conversion costs per hour/throughput per hour
C、Throughput per hour/conversion costs per hour
D、Total conversion costs/total throughput
A、Throughput contribution/hours on bottleneck
B、Conversion costs per hour/throughput per hour
C、Throughput per hour/conversion costs per hour
D、Total conversion costs/total throughput
【参考答案及解析】
Answer C is the same as total throughput/total conversion costs, which is an alternative, correct, definition (which gives the same value). Answers B and D are the same: they are the correct ratio inverted. Answer A is often referred to as the return per hour.
Answer C is the same as total throughput/total conversion costs, which is an alternative, correct, definition (which gives the same value). Answers B and D are the same: they are the correct ratio inverted. Answer A is often referred to as the return per hour.