Wednesday, 31 October 2012

Contribution analysis with a limiting factor

The following resources are on contribution analysis with a limiting factor; the topic is common in contribution analysis. The consideration of limiting factor is also addressed in linear programming and  throughput accounting:


  1. acca article (pdf): http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_jan10_coulthurst.pdf
  2. Basic information, plus cvp analysis description: http://chandrasekharank.hubpages.com/hub/Decision-Making-Cost-Volume-Profit-Analysis


The topic is taught in Management Accounting; it often comes up in examination questions of Strategic Management Accounting.

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