General Studies · Management Accounting
In a given period, the weighing process was the bottleneck and the Throughput Accounting Ratio (TPAR) was 1.45. Which of the following statements regarding this scenario is correct? (1) Operating costs exceeded total throughput contribution. (2) Reducing idle time in non-bottleneck departments improves TPAR. (3) Improving efficiency in the bottleneck process improves TPAR.
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1(3) only✓
- 2(1) and (2)
- 3(2) only
- 4(1) and (3)
Correct answer
(3) only
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