Limiting FactorsDeciding what to make when a resource runs short.Accounting & FinanceWhen one resource is scarce, maximisecontribution per unit of that resource.Rank by: Contribution ÷ Units of scarce resourceProduct A: £30, 3 hrs£10 per hourProduct B: £24, 2 hrs£12 per hourMake B first.Two scarce resourcesUse linear programmingTHE COMMON MISTAKERanking by contribution per unitRanking per unit of the scarce resourceThe highest-contribution product may consume so much of the scarce resourcethat it generates less total contribution.The shadow price is what one more unit of the scarce resource isworth. It is the ceiling on what to pay to obtain it.Limiting Factorslearnposters.com
Limiting Factors — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Limiting Factors poster

The rule, 3 worked examples, and the mistake everyone makes.

The shadow price is what one more unit of the scarce resource is worth. It is the ceiling on what to pay to obtain it.

Questions about the Limiting Factors poster

What’s on the Limiting Factors poster?
The rule, 3 worked examples, and the mistake everyone makes. When one resource is scarce, maximise contribution per unit of that resource.; Rank by: Contribution ÷ Units of scarce resource; Product A: £30, 3 hrs = £10 per hour; Product B: £24, 2 hrs = £12 per hour; Two scarce resources = Use linear programming; Common mistake: Ranking by contribution per unit → Ranking per unit of the scarce res…. The shadow price is what one more unit of the scarce resource is worth. It is the ceiling on what to pay to obtain it.
Who is the Limiting Factors poster for?
Limiting Factors belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning management accounting can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Limiting Factors poster?
Rank by contribution per unit of the scarce resource, not per unit of product. A wall chart earns its place by being glanceable from where the work is happening, so Limiting Factors belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Limiting Factors?
Absorption vs Marginal Costing, Activity-Based Costing and Budgeting sit alongside Limiting Factors in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.Absorption vs Marginal CostingActivity-Based CostingBudgeting
Is the Limiting Factors poster free to download and print?
Yes. Limiting Factors downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Limiting Factors poster print at?
Limiting Factors is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Limiting Factors loses nothing.Printing guide

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