Limiting Factor Analysis |ACCA -UK|ICAG | CPA | CIMA|CFA - Nhyira Premium - Part 2

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