01 throughput and backflush - ACCA Global（01吞吐量和反冲u2014u2014ACCA全球）.pdf

01 TEchnical throughput and backflush rElEvanT To acca QualificaTion papEr f5 Throughput accounting and backflush accounting l ExamplE 1 have been developed in response to relatively p a Take a not-for-profit organisation which i modern advances in manufacturing: h o . performs a medical screening service in three T ’ 1 The increased reliance by manufacturing s i. g s sequential stages: businesses on sophisticated and expensive n T s T 1 Take an X-ray. o n T i facilities and machinery. This greatly increases i E i n 2 Interpret the result. the proportion of costs which are fixed. (This T m – u 3 Recall patients who need further investigation/tell was one reason why activity-based costing a s l others that all is fine. l E i has become more important: if fixed costs E g E a are more significant they should be dealt with r a s o The ‘goal unit’ of this organisation will be to more accurately.) T n o g progress a person through all three stages. The ‘ 2 A recognition that holding inventory is likely to be c a p r number of people who complete all the stages is E r a waste of resource. r m u i the organisation’s throughput, and the organisation i E 3 The increased use of just-in-time manufacturing, d E p h should seek to maximi