एक विनिर्माण कंपनी थ्रूपुट अकाउंटिंग अनुपात के आधार पर तीन परस्पर अनन्य उत्पादों में से किसे बनाना है, इसका निर्णय लेती है। मशीन के घंटे सीमित (बाधा) संसाधन हैं। प्रति इकाई बिक्री मूल्य, सामग्री लागत और मशीन के घंटे इस प्रकार हैं: उत्पाद X: $60, $40, 10 घंटे उत्पाद Y: $40, $10, 20 घंटे उत्पाद Z: $20, $16, 2.5 घंटे निम्नलिखित में से कौन सी कार्रवाई कंपनी के मौजूदा थ्रूपुट अकाउंटिंग अनुपात में सुधार करेगी?

A manufacturing company uses machine C, operational for 5 hours a day, to manufacture four products: W, X, Y, and Z. Factory costs are $150,000 per day. The company uses throughput accounting to maximize profits. Product details: - W: Production rate = 200 units/hr, Selling price = $350, Material cost = $120, Conversion cost = $40 - X: Production rate = 500 units/hr, Selling price = $190, Material cost = $95, Conversion cost = $25 - Y: Production rate = 400 units/hr, Selling price = $270, Material cost = $160, Conversion cost = $20 - Z: Production rate = 350 units/hr, Selling price = $215, Material cost = $75, Conversion cost = $35 If machine C operational hours cannot be increased, what is the production ranking of product Y based on throughput per machine hour?

A company produces three products D, E and F. The per unit figures are as follows: Selling price: D = $32, E = $28, F = $22 Direct material: D = $10, E = $8, F = $6 Direct labour: D = $6, E = $4, F = $4 Variable overhead: D = $4, E = $2, F = $2 Time in Process A: D = 20 mins, E = 25 mins, F = 15 mins Process A is the bottleneck. If a throughput accounting approach is used, what will be the ranking of products in order of priority for profit maximization?