MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 2 docx
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 2 docx
... “ABC VS. TOC: It’s a Matter of Time,” Management Accounting
(January 1995).
20
J. B. MacAuthur, “From Activity-Based Costing to Throughput Accounting
Management Accounting (April 1996).
21
C. J. ... approach recommended in this book.
26
Thomas Corbett, Throughput Accounting: TOC’s Management Accounting System
(North River Press, 1998), p. 1 12.
27
Ibid., p. 114.
28
A...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 1 pps
... Dettmer
Port Angeles, Washington
April 9, 20 04
xvi Foreword
5070_FrontMatter 7/14/04 1: 52 PM Page xvi
MANAGEMENT
DYNAMICS
Merging Constraints Accounting
to Drive Improvement
John A. Caspari
Pamela ... MANAGEMENT
DYNAMICS
Merging Constraints Accounting
to Drive Improvement
John A. Caspari
Pamela Caspari
John Wiley & Sons, Inc.
5070_FrontMatter 7/14/04 1:...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 3 pdf
... earned $27 , 720 in the previous 11 months and $2, 904 in
November, would have total earnings of $30, 624 ( $27 , 720 + $2, 904) in-
cluded in the total $4 million wage and salary base. The total amount ... (Nov 20 X1) 500,000
Increased Performance Profits 181,449
Add to Bonus Pool (50% of increase) 90, 725
Bonus Pool Balance October 31, 20 X2 1,801 ,27 5
Bonus Pool Balance November 30,...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 4 pot
... Reported Profit: Nine Months of Successful
Improvement
(500)
(300)
(100)
100
300
50
REPORTED PROFIT
MONTH
0
11 13 15 17 19 21 23 25 10 123 456789 12 14 16 18 20 22 24
5070_Pages 7/14/04 1:55 PM Page 106
entire ... Straight-Line Depreciation: Neither
Improvement nor Detriment
(500)
(300)
(100)
100
300
50
REPORTED PROFIT
0
MONTH
11 13 15 17 19 21 23 25 101 2 3 4 5 6 7 8 9 12 14...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 5 ppsx
... 50
Labor 20 0 20 0 100
Overhead @ $22 .85714 457
457 22 9
Total product cost per unit
$807 $757 $ 379
Markup @ 63.7% 514
4 82 241
Target price $1, 321 $1 ,23 9 $ 620
Quantity 20 0
300 400
Sale 26 4 ,20 0 $371,700 ... utilized
including
setup
Welder 124 ,800 80, 120 83,930 64 .2% 67.3 %
Cutter 24 9,600 94, 620 1 62, 540 37.9% 65.1 %
Polisher 24 9,600 135,400 169,360 54 .2%
67.9 %...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 6 ppt
... 06/17 /20 X1 06/ 02/ 20X1 06/ 12/ 20X1 YesNo
1 02 06 /23 /20 X1 06/08 /20 X1 06/18 /20 X1 06/14 /20 X1 No
103 06 /23 /20 X1 06/08 /20 X1 06/18 /20 X1 No
NoNo
No
104 07/17 /20 X1 07/ 02/ 20X1 07/ 12/ 20X1
105 08 /24 /20 X1 08/09 /20 X1 ... Detron 530 34 18, 020 $1 12, 210
2
Cust 01 Fonic 416 14 5, 824 $ 44,377
3
Cust 02 Detron 1 62 34 5,508 $ 36,574
4
Cust 02 Fonic 24 1 14
34
3,374 $ 3...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 7 pdf
... 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 to complete (14 + 6 + 4 = 24 ). On the ... 2
Project 3
Yellow
Red 1A
Blue
Green
Brown
PB 1
FB 1
Red 2B
Red 2A
Green
Brown
PB 2
FB2B
Yellow
Red 3A
Blue
Green
Brown
PB 3
FB 3
Yellow
5070_Pages 7/14/04 1:55 PM Page 20 1
ing c...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 ppsx
... 1,496 9,316
7 Cust 02 Detron 14 $ 337.65 21 0 476 3,161
8 Cust 03 Detron 4 $ 25 6.14 60 136 593
9 Cust 04 Detron 7 $ 20 9.57 105 23 8 729
10 Cust 05 Detron 153 $ 25 8.96 2, 295 5 ,20 2 23 ,10 5
11 Cust 01 ... 3,734
12 Cust 02 Fonic 20 $ 21 1.00 440 28 0 2, 709
13 Cust 03 Fonic 9 $ 20 8.07 198 126 1,194
14 Cust 04 Fonic 50 $ 186.67 1,100 700 5,617
15 Cust 05 Fonic
60
$ 159 ....
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 potx
... promise to receive $ 120 one year from today to receiving $100 today.
Such a preference implies that there is some amount between $100 and $ 120 at
which we are indifferent to having the money today ... commitment
to employees.
24
See Chapter 5 for a discussion of sources of future improvement.
25
$ 820 ,000 / $ 123 ,000 per month = 6.67 months.
Notes 25 5
5070_Pages 7/14/04 1:5...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 10 pdf
... 3 02
Delta-T selling, 23 2, 304
false start, 23 2
opportunity engine, 23 2, 310
funnel(s), 21 8 22 8, 314
cacophony of business, 21 8,
301
fast fill-in, 23 4, 25 3
growth and replacement,
22 6 22 7, 23 2, 24 1
notes, ... 16–19, 21 ,
22 , 23 , 25 , 26 , 28 , 29 , 30,
33, 37, 46, 56, 58–60,
66–70, 75, 76, 79, 83, 85,
86, 87, 90, 96, 98, 108,
110, 114, 119, 154, 1 62,
1 62, 167...