The following statements have been made about throughput accounting:
A、Throughput accounting considers that the only variable costs in the short run are materials and components.
B、Throughput accounting considers that time at a bottleneck resource has value, not elsewhere.
C、Throughput accounting views stock building as a non-value-adding activity, and therefore discourages it.
D、Throughput accounting was designed as a decision-making tool for situations where there is a bottleneck in the production process. Which ONE of the above statements is not true of throughput accounting?
A、A
B、B
C、C
D、D
A、Throughput accounting considers that the only variable costs in the short run are materials and components.
B、Throughput accounting considers that time at a bottleneck resource has value, not elsewhere.
C、Throughput accounting views stock building as a non-value-adding activity, and therefore discourages it.
D、Throughput accounting was designed as a decision-making tool for situations where there is a bottleneck in the production process. Which ONE of the above statements is not true of throughput accounting?
A、A
B、B
C、C
D、D
【参考答案及解析】
All of these points are true, except D. Throughput accounting was designed as a performance measurement tool, not a decision-making tool. One of its advantages is that it will be used by managers to make decisions that have outcomes that are goal congruent with corporate aims. However, it was designed as a performance measurement tool.
All of these points are true, except D. Throughput accounting was designed as a performance measurement tool, not a decision-making tool. One of its advantages is that it will be used by managers to make decisions that have outcomes that are goal congruent with corporate aims. However, it was designed as a performance measurement tool.