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Syllabus B. Specialist cost and management accounting Techniques

Syllabus B4. Throughput Accounting 4 / 5

a) Discuss and apply the theory of constraints.
b) Calculate and interpret a throughput accounting ratio (TPAR).
c) Suggest how a TPAR could be improved.
d) Apply throughput accounting to a multi-product decision-making problem.
Throughput Accounting