Principles of Management Accounting

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Dorra Corporation manufactures lawnmowers in five work stations. Dorra’s weekly demand is 5,000 mowers, but Dorra can only produce 4,200. According to the theory of constraints, to increase production output Dorra would benefit the most by concentrating improvement efforts on the:

a. first work station.
b. last work station.
c. largest work station.
Selected: d. slowest work station. This answer is correct.

Correct! The constrained resource is the one that appears to be holding up production, so that would be the slowest work station.

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