快速查题-ACCA英国注册会计师试题

 Which of the following is a definition of the throughput accounting ratio? 

The following information is available for a single product:  

Units produced                                                       500  

Time taken                                                               200 hours  

Maximum time available                                       200 hours  

Materials purchased           1,000 kg costing      $3,000 

 Materials used                                                          800 kg  

Labour costs                                                             $2,000  

Overheads                                                                $1,500  

Sales                                                                         $9,000 

What is the throughput accounting ratio for this product? 

Which ONE of the following would serve to increase the Throughput Accounting Ratio? 

A manufacturing company decides which of three mutually exclusive products to make in its factory on the basis of maximising the company’s throughput accounting ratio. 

Current data for the three products is shown in the following table:  

                                                                                           Product X                        Product Y                   Product Z 

Selling price per unit                                                           $60                                  $40                              $20 

Direct material cost per unit                                              $40                                   $10                              $16 

Machine hours per unit                                                       10                                      20                                2.5 

Total factory costs (excluding direct materials) are $150,000. The company cannot make enough of any of the products to satisfy external demand entirely as machine hours are restricted. 

Which of the following actions would improve the company’s existing throughput accounting ratio?