MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 1 pps

... Bridges Exhibit 1. 1 Widget Manufacturing Process Workstation Processing Time 10 1 15 minutes 10 2 25 minutes 10 3 10 minutes 10 4 5 minutes Total Time 55 minutes 5070_Pages 7 /14 /04 1: 54 PM Page 4 the ... Dettmer Port Angeles, Washington April 9, 2004 xvi Foreword 5070_FrontMatter 7 /14 /04 1: 52 PM Page xvi MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive...

Ngày tải lên: 14/08/2014, 04:21

... Model $- $10 $20 $30 $40 $50 $60 $70 1 3 5 7 9 11 13 15 17 19 Setup Cost Batch Size Total Costs Carrying Cost Total Cost 5070_Pages 7 /14 /04 1: 55 PM Page 11 5 a target price, we cast it into a relatively ... $ 256 .14 7 ,12 0 $4 .18 Fonic 10 9 $ 208.07 14 ,4 61 $8.99 $18 .43 Cust 04 Atex 14 5 $ 19 4 .16 17 ,3 21 Detron 80 $ 209.57 8,327 $ 2.93 Fonic 599 $ 18 6.67 67,2...

Ngày tải lên: 14/08/2014, 04:21

... 5,202 23 ,10 5 11 Cust 01 Fonic 35 $ 18 0. 71 770 490 3,734 12 Cust 02 Fonic 20 $ 211 .00 440 280 2,709 13 Cust 03 Fonic 9 $ 208.07 19 8 12 6 1, 194 14 Cust 04 Fonic 50 $ 18 6.67 1, 100 700 5, 617 15 Cust ... 209.57 10 5 63 729 10 Cust 05 Detron 15 3 $ 258.96 2,295 1, 377 23 ,10 5 11 Cust 01 Fonic 35 $ 18 0. 71 770 525 3,734 12 Cust 02 Fonic 20 $ 211 .00 440 300 2,709 1...

Ngày tải lên: 14/08/2014, 04:21

... Time Proposed Processing Time 10 1 15 minutes 20 minutes 10 2 2 5 minutes 23 minutes 10 3 10 minutes 10 minutes 10 4 5 minutes 5 minutes Total Time 55 minutes 58 minutes 5070_Pages 7 /14 /04 1: 54 PM Page 12 pose of subordination ... Year Subsequent Years T - $11 8,400 - $11 8,400 I +$5,000 no change OE no change no change Cash Flow (=T-I-OE ) - $12 3,400 - $11 8,400 5070_Pages 7 /1...

Ngày tải lên: 14/08/2014, 04:21

... 20X2) $ 6 81, 449 $ $ Comparison Performance Profit (Nov 20X1) 500,000 Increased Performance Profits 18 1,449 Add to Bonus Pool (50% of increase) 90,725 Bonus Pool Balance October 31, 20X2 1, 8 01, 275 Bonus ... reports, such as the Constraints Accounting Earnings State- ment, will provide ongoing direction to recipients of the report. Constraints Accounting Earnings Statement T...

Ngày tải lên: 14/08/2014, 04:21

... (OE) Inventory / Investment (I) 10 -450 450 0 0 450 11 -450 450 0 0 900 12 10 0 0 10 0 10 0 800 13 10 0 0 10 0 10 0 700 14 10 0 0 10 0 10 0 600 15 10 0 0 10 0 10 0 500 16 10 0 0 10 0 10 0 400 17 10 0 0 10 0 10 0 300 ... 0 10 0 10 0 300 0 0 0 0 0 0 0 0 0 18 10 0 0 10 0 10 0 200 0 19 10 0 0 10 0 10 0 10 0 20 10 0 0 10 0 10 0 0 0 21 100 0 10 0 0 0 10 0...

Ngày tải lên: 14/08/2014, 04:21

... (AAD) Buffer Hole ? 10 1 06 /17 /20X1 06/02/20X1 06 /12 /20X1 YesNo 10 2 06/23/20X1 06/08/20X1 06 /18 /20X1 06 /14 /20X1 No 10 3 06/23/20X1 06/08/20X1 06 /18 /20X1 No NoNo No 10 4 07 /17 /20X1 07/02/20X1 07 /12 /20X1 10 5 08/24/20X1 ... Cost 18 ,02 01 $11 2, 210 2, 3, and 4 14 ,706 $11 3,594 2, 3, and 5 14 ,052 $ 89,278 2, 3, and 6 19 , 718 $14 8,240 3, 4, and 6 17 ,268 $13 6,507...

Ngày tải lên: 14/08/2014, 04:21

... resource Simplified Critical Chain 213 Exhibit 8.20 Probability of Buffer Penetration (20 Project Moving Average) 0.2 0.3 0.4 0.5 0.6 0.7 0.8 1 112 1 314 1 516 1 71 Project Completion Sequence Probability ... path. 11 Going along the top path, task V is expected to require 14 days to complete; task W to require 6 days; and task Z 4 days. Therefore, the top path requires 24 days t...

Ngày tải lên: 14/08/2014, 04:21

... Equity Asset Key Liability Equity Revenue Expense Suspense 11 0 Cash in Bank 12 0 Accounts Receivable 13 1 Materials 13 2 Resources in Progress 13 3 Finished Goods 15 0 Prop, Plant, & Equip 15 1 Accumulated Depreciation 210 Vouchers Payable ... Revenue 11 0 Cash in Bank 410 Sales 12 0 Accounts Receivable 210 Vouchers Payable - Expenses 13 1 Materials 250 Long-Term Debt 590 Cos...

Ngày tải lên: 14/08/2014, 04:21

... 90, 96, 98, 10 8, 11 0, 11 4, 11 9, 15 4, 16 2, 16 2, 16 7, 17 1, 19 8, 209, 214 , 2 31, 2 41, 247, 252, 258, 260, 264, 268, 270–2 71, 286, 298, 300 319 Index 5070_Index 7 /14 /04 1: 53 PM Page 319 395 GAAP Reconciliation 490 ... 312 report, 18 2 18 5, 18 8, 206–208 resource, 217 , 302 shipping, 18 3, 18 8, 314 time, 17 5, 17 6, 18 2, 18 8, 19 1, 19 9, 200, 316 tra...

Ngày tải lên: 14/08/2014, 04:21