In order for a manager to reduce throughput time,it is necessary for the accounting system to focus on calculating units produced per direct labor hour.

Question

Quizplus · Accepted Answer

The statement is not entirely accurate. While calculating units produced per direct labor hour is important in measuring efficiency, there are many other factors that contribute to reducing throughput time such as improving processes, reducing bottlenecks, and minimizing waiting time. Therefore, a manager cannot solely rely on the accounting system to reduce throughput time.

In Order for a Manager to Reduce Throughput Time,it Is