ACCA PM Revision | Topic 1: Advanced Costing Techniques | Part 4: Throughput Costing

In this lecture, we cover Throughput Costing as part of the Advanced Costing Techniques section of the ACCA Performance Management (PM) syllabus. This is Part 4 of Topic 1 in my ACCA PM Revision Lecture Series. The complete topic will cover: 📌 Topic 1: Advanced Costing Techniques Part 1 – ABC Costing Part 2 – Target Costing Part 3 – Lifecycle Costing Part 4 – Throughput Costing Part 5 – Environmental Management Accounting (EMA) In this video: What is Throughput Costing? Throughput accounting principles Throughput contribution and calculation The concept of the bottleneck / limiting factor Throughput Accounting Ratio (TPAR) Return per factory hour Ranking products using throughput accounting Step-by-step numerical questions ACCA exam-focused approach Common mistakes and important points This series is designed for students preparing for ACCA PM (Performance Management) and looking for a structured revision of the syllabus with concepts, exam technique and question practice. 📚 Subject: ACCA Performance Management (PM) 📖 Topic: Advanced Costing Techniques 🎯 Part: 4 – Throughput Costing Next: Part 5 – Environmental Management Accounting (EMA) Subscribe to ACCA with Vishal Pal for more ACCA PM lectures, revision sessions and exam-focused content. #ACCA #ACCAPM #PerformanceManagement #ThroughputCosting #ThroughputAccounting #ACCARevision #ACCAStudents #ACCAExam #ACCAWithVishalPal