MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 10 pdf

... 91 Constraint(s), 21–38, 24, 25, 302 accounting. See Accounting, constraints Archimedean, 26, 31, 52 relationship to POOGI bonus, 68 constraints accounting. See Accounting 320 Index 5070_Index 7/14/04 ... relate to time periods to product invento- ries. If the products are not sold, then the costs are held on the balance sheet to be released to expense at some later date. T...

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... paradigm used to evaluate ac- tions. Role of Constraints Accounting Constraints accounting fits into the logic supporting a POOGI in the fol- lowing ways: • Since a robust process of ongoing improvement ... relating more to personal career advancement than to the organization’s goal. It is important for top management to demonstrate that they have the ability to make thin...

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... 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 8.1 Median Time Required for Resource and Task Resource and Task Median Time Required 10 days A–Y Exhibit 8.2 Project Progress 1 (10) 2 (10) 3 (1...

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... 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...

Ngày tải lên: 14/08/2014, 04:21

... 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 Accounting (April 1996). 21 C. ... Cost Systems to Drive Profitability and Performance (Harvard Business School Press, 1997), p. 134. Anyone who wants to implement a constraints accounting system is goin...

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... (OE) Inventory / Investment (I) 10 -450 450 0 0 450 11 -450 450 0 0 900 12 100 0 100 100 800 13 100 0 100 100 700 14 100 0 100 100 600 15 100 0 100 100 500 16 100 0 100 100 400 17 100 0 100 100 300 ... 100 100 300 0 0 0 0 0 0 0 0 0 18 100 0 100 100 200 0 19 100 0 100 100 100 20 100 0 100 100 0 0 21 100 0 100 0 0 100 •• • • • • • •• • • • • • 71 100 0 100...

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... Product Cost Product AB C D Raw material $200 $150 $100 $ 50 Direct labor10, 20, 20, 10 hours @ $1 0 100 200 200 100 Manufacturing overhead 10, 20, 20, 10 hours @ $35 350 700 700 350 Activity-based ... $1,050 1,000 $500 Markup (to yield same overall profit as above) on cost 10% 10% 10% 10% Target price per unit based on full ABC product cost ( 110% of cost ) $715 $1,155 $1 ,10...

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... constraint-time- based pricing, and a constraints accounting approach to pricing. The cost- based and constraint-time-based techniques were not responsive to the at- tributes of constraints accounting and therefore ... materials. A markup of 10. 19% was added to arrive at initial target prices. In selecting the 10. 19% markup on total cost, two factors were con- sidered. First...

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... criteria. Constraints Accounting Analysis Exhibit 10. 8 shows the constraints accounting analysis—which treats the commitment to the employee as an investment—for the revised proposal. The commitment to ... of the 10- year row and 10% column is the present value of $1.00 to be received 10 years from now when discounted at 10% . Another way of looking at this is that an inv...

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... 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 ... 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 some pe...

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