Which ONE of the following would serve to increase the Throughput Accounting Ratio?
A、An increase in the speed of the fastest machine in the production process
B、An unexpected increase in the factory rent C
A、5% wage increase linked to an 8% improvement in productivity D
A、10% sales discount to stimulate demand by 20%
A、An increase in the speed of the fastest machine in the production process
B、An unexpected increase in the factory rent C
A、5% wage increase linked to an 8% improvement in productivity D
A、10% sales discount to stimulate demand by 20%
【参考答案及解析】
Overall the cost per unit should reduce, and so the measure for throughput should improve. A is wrong as the TPAR measures return based on the slowest machine not the fastest. B is wrong since rent has increased so the TPAR will worsen from its current level. D is wrong since we cannot meet demand even at the moment so reducing prices will reduce throughput per unit without any extra sales level benefit.
Overall the cost per unit should reduce, and so the measure for throughput should improve. A is wrong as the TPAR measures return based on the slowest machine not the fastest. B is wrong since rent has increased so the TPAR will worsen from its current level. D is wrong since we cannot meet demand even at the moment so reducing prices will reduce throughput per unit without any extra sales level benefit.