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Throughput Accounting and Cost Management by percy mapetere is a document available to read on EtoBox.

What is Throughput Accounting and Cost Management about?

The document discusses efficiency improvements to reduce the cost gap for a product. The target cost is $60 per unit, while the actual achievable cost is currently 3% higher at $61.86 per unit. Labour costs $8 per hour. To completely remove the cost gap, labour time per unit would need to be reduced by 3.6% through internal training to improve efficiency. This can be calculated using the standard cost card and determining the labour hours required to produce one unit at the target cost versus actual cost.

Author

percy mapetere

Language

EN