MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 3 pdf
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 3 pdf
... Revenue $ 6 23, 119 $ 934 ,679 (Gaton) Variable Expense* 249,250 37 3,915 Throughput $ 37 3,869 $ 560,764 External: Market Revenue $ 37 4,400 $ 37 4,400 (Atex) Variable Expense* 135 ,200 135 ,200 Throughput ... (T) Section: Constraints: Internal: Welder $ 716 ,38 0 $ 632 ,700 $ 83, 680 F Note A Labor Class D 37 3,869 560,764 186,895 U Note B External: Market 239 ,200 239 ,200...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 7 pdf
... days 13 days +3 days (2) Task B 10 days 10 days 0 days (3) Totals 20 days 23 days +3 days (4) Project Buffer 10 days Project Buffer Consumption (3 days/10 days) 30 % (5) Estimated Delivery 30 days ... subordination refers to subordinating to the exploita- tion decisions for tactical, or currently active, constraints and that most day -to- day operating activities fall into this...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 10 pdf
... 31 3 length, 175 Sales, 218– 235 , 31 4 business results premise, 230 , 234 , 30 1 commission, 228– 230 POOGI bonus, 230 , 31 2 compelling offers, 230 – 232 , 30 2 Delta-T selling, 232 , 30 4 false start, 232 opportunity ... 25 Owners, 64, 31 1 Paradigm(s), 31 1 accounting, 45 cost world, 21– 23, 26, 30 , 33 , 37 , 45–46, 48, 56, 58, 59, 65–66, 73, 74–80, 95, 129, 230 – 231 ,...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 1 pps
... MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement John A. Caspari Pamela Caspari John Wiley & Sons, ... Washington April 9, 2004 xvi Foreword 5070_FrontMatter 7/14/04 1:52 PM Page xvi MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement John A. Caspari Pamela Caspari John Wiley & Sons, ... theory of constraints...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 2 docx
... Cost Systems to Drive Profitability and Performance (Harvard Business School Press, 1997), p. 134 . Anyone who wants to implement a constraints accounting system is going to need to address the ... S. Holmen, “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 Ac...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 4 pot
... with Project Cost Write-Off Directly to OE: Neither Improvement nor Detriment (500) (30 0) (100) 100 30 0 REPORTED PROFIT 500 MONTH 11 13 15 17 19 21 23 25 135 79 Exhibit 5.8 Reported Profits Using ... a 108 Constraints Accounting Terminology and Technique Exhibit 5 .3 Reported Profits with Project Cost Write-Off Directly to OE (500) (30 0) (100) 100 30 0 50 REPORTED PROFIT MON...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 5 ppsx
... Fonic 416 $ 180.71 44 ,37 7 $ 7. 23 $8.04 Cust 02 Atex 270 $ 189.05 30 ,941 Detron 162 $ 33 7.65 36 ,574 $6 .36 Fonic 241 $ 211.00 32 ,6 43 $9.18 $10.76 Cust 03 Atex 36 9 $ 180.96 39 ,451 Detron 4 8 $ ... 83, 930 64.2% 67 .3 % Cutter 249,600 94,620 162,540 37 .9% 65.1 % Polisher 249,600 135 ,400 169 ,36 0 54.2% 67.9 % Grinder 249,600 124,760 136 ,37 0 50.0% 54.6% Assembler 124,...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 6 ppt
... Detron 530 $ 32 2.86 112,210 $5.96 Fonic 416 $ 180.71 44 ,37 7 $7. 23 $8.04 Cust 02 Atex 270 $ 189.05 30 ,941 Detron 162 $ 33 7.65 36 ,574 $6 .36 Fonic 241 $ 211.00 32 ,6 43 $9.18 $10.76 Cust 03 Atex 36 9 48 $ ... 01 Detron 530 34 18,020 $112,210 2 Cust 01 Fonic 416 14 5,824 $ 44 ,37 7 3 Cust 02 Detron 162 34 5,508 $ 36 ,574 4 Cust 02 Fonic 241 14 34 3, 374 $ 32 ,6 43...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 ppsx
... Atex 35 $ 180.00 1,155 0 $ 3, 710 2 Cust 02 Atex 23 $ 189.05 759 0 2, 636 3 Cust 03 Atex 31 $ 180.96 1,0 23 0 3, 314 4 Cust 04 Atex 12 $ 194.16 39 6 0 1, 433 5 Cust 05 Atex 73 $ 162.67 2,409 0 6, 536 6 ... 759 552 2, 636 3 Cust 03 Atex 31 $ 180.96 1,0 23 744 3, 314 4 Cust 04 Atex 12 $ 194.16 39 6 288 1, 433 5 Cust 05 Atex 73 $ 162.67 2,409 1,752 6, 536 6 Cust 01 Detron...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 potx
... Receivable 131 Materials 132 Resources in Progress 133 Finished Goods 150 Prop, Plant, & Equip 151 Accumulated Depreciation 210 Vouchers Payable 250 Long-term Debt 31 0 Common Stock 32 0 Retired ... 274 Appendix Accounting System Structure BRIEF HISTORY OF COST ACCOUNTING Cost accounting has penetrated into the composition of the modern cor- poration to the extent that...
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