来自：ACCA > PM 2020-10-10 16:21
76题
第一二个选项，老师细讲一下
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1742天前
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188****8768
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166
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1742天前
wangxiaomin 2020-10-12 09:27
致精进的你:
选项一：少了个限制因素，正确的是Priority should be given to products with the highest throughput contribution per unit of bottleneck resource.选项二：TA有个假设是In throughput accounting, all operational expenses or factory expenses are assumed to be 'fixed' costs. operational expenses包括direct labour costs and overhead costs。所以在使用TA时，labour costs在很大程度上是固定成本。
The real talent is resolute aspirations.
真正的才智是刚毅的志向。
