单选题
The following statements have been made in relation to the concepts outlined in throughput accounting:
(i)Inventory levels should be kept to a minimum
(ii)All machines within a factory should be 100% efficient, with no idle time
Which of the above statements is/are correct?
【正确答案】
A
【答案解析】The first statement is correct as throughput accounting discourages production for inventory purposes and is often used in a just in time environment.
The second statement is incorrect as in throughput accounting it is the bottleneck resource which should be 100% efficient which actually may mean unused capacity elsewhere.