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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). #ACCAF2F5 #NhyiraPremium #LimitingFactor Online Courses: https://nhyirapremiumuniversity.com/c... Listen to my Podcast on iTunes here : https://itunes.apple.com/gh/podcast/n... Get my Podcast on Stitcher here: https://www.stitcher.com/s?fid=385284... Get my Podcast on my Website: https://nhyirapremiumuniversity.com/p... Watch my Lectures on my YouTube Channel: / @nhyirapremium 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. WANT TO OWN NHYIRA'S BOOKS? https://www.amazon.com/NHYIRA-PREMIUM... Subscribe To My Channel https://goo.gl/Nw9WJU My Channel https://goo.gl/TkccB2 Recommended Playlist How to Pass the ICAG Examination: • THE HOW TO'S Accounting Standards Series • Accounting Standards Series Most Recent Upload: https://goo.gl/bKfEuA Most Popular Videos https://goo.gl/oDL681 Blog: Website for business leaders: https://nhyirapremiumuniversity.com/b... Social Media Connect with NHYIRA PREMIUM Facebook Group for Business Leaders: / 727480184117450 Facebook: / premiumicaglobal Facebook page: / nhyirapremiumofficial