Скачать или смотреть PM Technical Article Podcast: Throughput Accounting and the Theory of Constraints - Part 2

The bottleneck isn’t just a factory issue — it’s a business priority. In this article, an ACCA examiner breaks down how to apply Goldratt’s 5 focusing steps, with clear examples and exam-relevant applications.

Here’s what you’ll learn:

• The 5 Focusing Steps to manage bottlenecks
• How to exploit bottlenecks and subordinate non-bottleneck activity
• What happens when you elevate a constraint – and how a new one appears
• How to use limiting factor analysis to maximise throughput
• Key differences between contribution and throughput
• Worked examples using throughput ratios:
  ➤ Return per factory hour
  ➤ Cost per factory hour
  ➤ Throughput Accounting Ratio (TPAR)

🧠 Perfect for students tackling tricky ACCA PM questions involving limiting factors, performance optimisation, or throughput accounting.

📖 If you're preparing for your next exam (or just curious how a novel like The Goal helped shape modern management accounting), this one’s a must-read.

👉 Click to read the full article:
https://www.learnsignal.com/blog/theo...

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