Product YZ2 is made in a production process where machine time is a bottleneck resource. Production of one unit of Product YZ2 takes 0.25 machine hours. The costs and selling price of Product YZ2 are as follows: In a system of throughput accounting, what is the return per factory hour?
【参考答案及解析】
$80 The return per factory hour is measured using the bottleneck resource as a measure of factory hours. Return = Throughput Return per machine hour = $(30 – 10)/0.25 hours = $80.
$80 The return per factory hour is measured using the bottleneck resource as a measure of factory hours. Return = Throughput Return per machine hour = $(30 – 10)/0.25 hours = $80.