प्रबंधन लेखांकन (management accounting) की जानकारी के बारे में निम्नलिखित में से कौन-से दो कथन सत्य हैं? 1. इसमें गैर-वित्तीय जानकारी शामिल हो सकती है 2. इसे कानूनन तैयार करना अनिवार्य होता है 3. इसका उपयोग योजना बनाने में सहायता के लिए किया जाता है 4. यह संगठन के बाहरी पक्षों द्वारा उपयोग के लिए होता है

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.

Which TWO of the following statements describe actions that would improve the Throughput Accounting Ratio (TPAR)? 1. Obtaining a bulk discount on raw materials from suppliers. 2. Giving a loyalty discount to customers. 3. An increase in market demand for products. 4. A reduction in factory premise rental costs for the next year.