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Limiting Factor Analysis |ACCA -UK|ICAG | CPA | CIMA|CFA - Nhyira Premium - Part 1

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Limiting Factor Analysis |ACCA -UK|ICAG | CPA | CIMA|CFA - Nhyira Premium
In this lecture, Nhyira Premium explains the Concept of Limiting Factor Analysis with the application of the Two School of Thoughts:
1. The Marginal Costing Principle
2. The Throughput Accounting Principle
To make the limiting factor decision.
It must be noted that, under the Marginal Costing Principle the objective of the organization is to maximize Contribution per unit of the limiting factor, while under Throughput Accounting Principle, the objective is to maximize the Throughput per unit of limiting factor (that is; return per limiting factor)
This topic is critical to students writing the ICAG Introduction To Management Accounting and Management Accounting papers and ACCA - UK ‘s Management Accounting (f2) and Performance Management (f5).
#ACCAF2F5 #NhyiraPremium #LimitingFactor
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Please note that all materials in this video are from the books of Nhyira Premium.
Nhyira Premium is a Trained and Certified Lecturer with many years of experience both in the Corporate World and the Education Industry. He is the Managing Partner at Premium Education Hub, LLC, the Creator of NHYIRAPREMIUMUNIVERISTY.COM, a published Author of thirteen (13) Business Books based on the ACCA - UK & ICAG professional qualification examination syllabi.
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Пікірлер: 22
@NhyiraPremium
@NhyiraPremium 3 жыл бұрын
Thank you for watching this video. Become a VIP Member by Subscribing To My Channel goo.gl/Nw9WJU Check out these playlists also Accounting Standards Lectures kzbin.info/aero/PLr0o467TparV0dWblpCOnwN2oVHjmzpKx Management Accounting kzbin.info/aero/PLr0o467TparX-T2HRzbQHeL3GvdeQUjsQ Financial Management kzbin.info/aero/PLr0o467TparXJe7a9Kmh7XIkWCaFdRECO Public Sector Accounting and Finance kzbin.info/aero/PLr0o467TparUVByDsBSUzp4gz7FY-ZCiX Financial Reporting / Corporate Reporting kzbin.info/aero/PLr0o467TparV0dWblpCOnwN2oVHjmzpKx Strategic Case Study kzbin.info/aero/PLr0o467TparWm9hiAwhsmgzG1deg3ZjWk
@princenanabaephson652
@princenanabaephson652 3 жыл бұрын
Please check the calculation very well...the production plan for Product A is supposed to be 19,000 not 9000 (38000hrs÷ 2hrs)
@augustinesamuelbangura2534
@augustinesamuelbangura2534 2 жыл бұрын
thank you very much for such a wonderful video my mentor in accounting Nhyira Premium from Sierra Leone West African
@estherbamidele5350
@estherbamidele5350 10 ай бұрын
Is there a lecture on Transfer Pricing
@FULLMOON322
@FULLMOON322 2 жыл бұрын
I am a UK student and find your videos helpful. Well explained. Linear programming messed me up in June exam so may3 wild to get the basic understanding Nyame Nhyira wo
@kapambwelupali7120
@kapambwelupali7120 3 ай бұрын
👏🏽👏🏽👏🏽👏🏽
@elvisagbanyo8751
@elvisagbanyo8751 3 жыл бұрын
Very helpful sir. I really enjoyed your tuition
@GistMomentwithEstherAj
@GistMomentwithEstherAj 3 жыл бұрын
Thanks for the lesson so far, its really help alot of us offering professional courses But can you pls stop calling people during the lesson, it divert us away from the class.... I dont know if it is possible but it will really helo Anyone that have questions can drop it in the comment section
@GistMomentwithEstherAj
@GistMomentwithEstherAj 3 жыл бұрын
And if it is not possible, no problem, it is your page anyway Just that i personally love to be fully involve in class without diverting attention to other things Thanks
@eposijohnson7916
@eposijohnson7916 Ай бұрын
Greetings Sir
@terenakamara4668
@terenakamara4668 2 жыл бұрын
Hi Nhyira please can you do a video on risk and uncertainty plus budgeting. Thanks in advance and may God continue to bless you for the good job done
@NhyiraPremium
@NhyiraPremium 2 жыл бұрын
Sure
@ejiscomi
@ejiscomi Жыл бұрын
Hello, thanks a lot for this video, i find it really helpful. Can you do a video on transfer pricing in performance management please?
@namboyoann1767
@namboyoann1767 7 ай бұрын
Please the production plan for A, i got 19000, instead of 9000
@silverbietonka271
@silverbietonka271 Жыл бұрын
Good evening Mr Nhyiru, please can I get some notes on audit testing techniques?
@taiwoandkehinde1457
@taiwoandkehinde1457 Жыл бұрын
What are the importance of limiting factor
@user-mt1er4xp4u
@user-mt1er4xp4u 5 ай бұрын
The fixed cost for B is 5$
@janetayesa6712
@janetayesa6712 2 жыл бұрын
What's your portal name
@NhyiraPremium
@NhyiraPremium 2 жыл бұрын
www.nhyirapremium.com
@kvnmyworldworld2987
@kvnmyworldworld2987 2 жыл бұрын
How is getting excess 11000$
@amaduabdulmumin7057
@amaduabdulmumin7057 3 жыл бұрын
Please the units for A, I got 19000
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