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...
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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
... 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...
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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...
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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...
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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...
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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...
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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 $...
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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...
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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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