MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 ppsx
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 ppsx
... 209.57 105 2 38 729
10 Cust 05 Detron 153 $ 2 58. 96 2,295 5,202 23,10 5
11 Cust 01 Fonic 35 $ 180 .71 770 490 3,734
12 Cust 02 Fonic 20 $ 211.00 440 280 2,709
13 Cust 03 Fonic 9 $ 2 08. 07 1 98 126 1,194
14 ... $8, 000 per month; I remains the same. The revised proposal clearly
passes the conventional T, I, and OE screening criteria.
Constraints Accounting Analysis
Exhibit 10 .8 shows...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 5 ppsx
... 7,120 $4. 18
Fonic 109 $ 2 08. 07 14,461 $8. 99 $ 18. 43
Cust 04 Atex 145 $ 194.16 17,321
Detron 80 $ 209.57 8, 327 $ 2.93
Fonic 599 $ 186 .67 67,290 $ 7.62 $7.96
Cust 05 Atex 88 0 $ 162.6 7 78, 792
Detron ... entire story. For example, the sales to individual cus-
tomers might be as shown in Exhibit 5. 28.
Inspection of Exhibit 5. 28 shows that the Example Company would
prefer to...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 potx
... directors, and top management] . Inserting this master key into the
global bottom-line lock and unleashing the dynamic power of constraint manage-
ment to realize a robust process of ongoing improvement ... 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 so...
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
... 3)
Global
Measurement
First Year
Subsequent
Years
T + $1 38, 880 + $1 38, 880
I +$5,000 no change
OE no change no change
Cash Flow
(=T-I-OE )
+ $133 ,88 0 + $1 38, 880
5070_Pages 7/14/04 1:54 PM Page 23
happens. ... 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
Manageme...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 3 pdf
... (T) Section:
Constraints:
Internal:
Welder $ 716, 380 $ 632,700 $ 83 , 680 F Note A
Labor Class D 373 ,86 9 560,764 186 ,89 5 U Note B
External:
Market 239,200
239,200 0 Note C
Total Throughput
Contribution
$1,329,449 ... to this
group. Multiple top management goals in a publicly held company lead
automatically to ambiguity with the goal of the shareholder owners.
The desire...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 4 pot
... (T) Section:
Constraints:
Internal:
Welder $ 716, 380 $ 632,700 $ 83 , 680 F Note A
Labor Class D 373 ,86 9 560,764 186 ,89 5 U Note B
External:
Market 239,200 239,200 0
Note C
Total Throughput ... ap-
plication of constraint management using constraints accounting as a cata-
lyst to create a process of ongoing improvement. If an organization elects
to implement constrai...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 6 ppt
... $4. 18
Fonic 109 $ 2 08. 07 14,461 $8. 99 $ 18. 43
Cust 04 Atex 145 $ 194.16 17,321
Detron 80 $ 209.57 8, 327 $2.93
Fonic 599 $ 186 .67 67,290 $7.62 $7.96
Cust 05 Atex 88 0 $ 162.67 78, 792
Detron 1 ,83 1 ... 322 .86 112,210 $5.96
Fonic 416 $ 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 32,643 $9. 18 $10.76
Cust 0...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 7 pdf
... 201
ing constraints. Constraints accounting replaces legacy accounting effi-
ciency reporting systems. When this happens, the two systems constraint
management and constraints accounting merge into ... Project Management
Exhibit 8. 5 Adding Safety to Each Task
1
(10)
2
(10)
3
(10)
4
(10)
5
(10)
Safety
(8)
Safety
(8)
Safety
(8)
Safety
(8)
Safety
(8)
Exhibit 8. 4 10-...
MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 10 pdf
... 312
report, 182 – 185 , 188 , 206–2 08
resource, 217, 302
shipping, 183 , 188 , 314
time, 175, 176, 182 , 188 , 191,
199, 200, 316
tracking zone, 188 , 190, 317
space, 175, 314
time, 175
tracking zone, 186
visibility, ... 3 18
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 , 87...
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