MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 6 ppt
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 6 ppt
... Atex 4 16 $ 180.00 $ 44,0 96
Detron 530 $ 322. 86 112,210 $5. 96
Fonic 4 16 $ 180.71 44,377 $7.23 $8.04
Cust 02 Atex 270 $ 189.05 30,941
Detron 162 $ 337 .65 36, 574 $6. 36
Fonic 241 $ 211.00 32 ,64 3 ... 14,052 $ 89,278
2, 3, and 6 19,718 $148,240
3, 4, and 6 17, 268 $1 36, 507
4, 5, and 6 14,480 $108, 260
5070_Pages 7/14/04 1:55 PM Page 160
The springboard base of $73 .69 for...
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...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 2 docx
... We then as-
sign $ 26. 666 7 per minute multiplied by 25 minutes per unit, or a total of
$66 6 .66 75 of OE, to this particular product. Adding raw materials cost,
which is assumed to be $40, we arrive ... minute $ 26. 666 7 per minute
Standard constraint resource minutes required to
produce one unit of the particular product
25 minutes per unit
OE allocated to the particular product...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 3 pdf
... Smith’s portion of the wage and
salary base is 0. 765 6% ($30 ,62 4 / $4,000,000 = 0.00 765 6). Multiplying the
total December payout of $157 ,66 7 by 0.00 765 6, we find that Bob Smith’s
bonus payment is $1,207.10 ... $ 7 16, 380 $ 63 2,700 $ 83 ,68 0 F Note A
Labor Class D 373, 869 560 , 764 1 86, 895 U Note B
External:
Market 239,200
239,200 0 Note C
Total Throughput
Contribution
$1,32...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 4 pot
... (T) Section:
Constraints:
Internal:
Welder $ 7 16, 380 $ 63 2,700 $ 83 ,68 0 F Note A
Labor Class D 373, 869 560 , 764 1 86, 895 U Note B
External:
Market 239,200 239,200 0
Note C
Total Throughput ... constraint management using constraints accounting as a cata-
lyst to create a process of ongoing improvement. If an organization elects
to implement constraints accounti...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 5 ppsx
... utilized
including
setup
Welder 124,800 80,120 83,930 64 .2% 67 .3 %
Cutter 249 ,60 0 94 ,62 0 162 ,540 37.9% 65 .1 %
Polisher 249 ,60 0 135,400 169 , 360 54.2%
67 .9 %
Grinder 249 ,60 0 124, 760 1 36, 370 50.0% 54 .6%
Assembler 124,800 42,140 ... Atex 4 16 $ 180.00 $ 44,0 96
Detron 530 $ 322. 86 112,210 $5. 96
Fonic 4 16 $ 180.71 44,377 $ 7.23 $8.04
Cust 02 Atex 270 $ 189.05 30,941...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 7 pdf
... 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 to complete (14 + 6 + 4 = 24). ... 201
ing constraints. Constraints accounting replaces legacy accounting effi-
ciency reporting systems. When this happens, the two systems constraint
management and con...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 ppsx
... 180. 96 1,023 0 3,314
4 Cust 04 Atex 12 $ 194. 16 3 96 0 1,433
5 Cust 05 Atex 73 $ 162 .67 2,409 0 6, 5 36
6 Cust 01 Detron 44 $ 322. 86 660 1,4 96 9,3 16
7 Cust 02 Detron 14 $ 337 .65 210 4 76 3, 161
8 ... 759 552 2 ,63 6
3 Cust 03 Atex 31 $ 180. 96 1,023 744 3,314
4 Cust 04 Atex 12 $ 194. 16 3 96 288 1,433
5 Cust 05 Atex 73 $ 162 .67 2,409 1,752 6, 5 36
6 Cust 01 Detron 44 $...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 potx
... Structure
5070_Pages 7/14/04 1: 56 PM Page 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 ... example in Chapter 6. There should never be a flow that creates
a conflict between strategic constraints. If such a situation were to be
encountered, the issue would be...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 10 pdf
... 300
Balderstone, Steven J., 172
Barker, Joel, 318
Bonus. See Improvement, POOGI
bonus
Bottom-line, 1, 2, 4, 6, 16 19, 21,
22, 23, 25, 26, 28, 29, 30,
33, 37, 46, 56, 58 60 ,
66 –70, 75, 76, 79, 83, 85,
86, ... base, 155– 163 ,
314
free products, 162 – 163
incremental market,
1 56 158
step-type market, 158– 162
throughput premium, 155,
163 – 169
free products, 166 – 169
with internal...
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