The measurement nightmare: how the theory of constraints can resolve conflicting strategies, policies, and measures
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boca Raton, Fla.
CRC Press
2000
|
| Schriftenreihe: | The St. Lucie Press/APICS series on constraints management
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 184 S. |
| ISBN: | 1574442465 |
Internformat
MARC
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| 245 | 1 | 0 | |a The measurement nightmare |b how the theory of constraints can resolve conflicting strategies, policies, and measures |c Debra Smith |
| 264 | 1 | |a Boca Raton, Fla. |b CRC Press |c 2000 | |
| 300 | |a XXII, 184 S. | ||
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a The St. Lucie Press/APICS series on constraints management | |
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Datensatz im Suchindex
| _version_ | 1804140618622959616 |
|---|---|
| adam_text | Contents
Chapter 1. Unbelievable Decisions by Companies
You Would Know if I Could Name Them 1
Chapter 2. The Measurement Nightmare 21
Chapter 3. Theory of Constraints: The Evolution of a Revolution 31
Chapter 4. How We Got into this Accounting Measuring Mess 43
Using TOC Logic To Determine Batch Sizes 46
A New Unit Cost Measurement Using Old Management
Accounting Concepts 51
Overhead Cost Allocation in Product Costing 56
Chapter 5. Drum-Buffer-Rope Basics
and Predictable Implementation-Effects 63
The Buffer Objective 65
Expediting According to the Buffer 65
Sizing the Buffer 66
System Improvements Through Buffer Management 66
Protective Capacity of Non-Constrained Capacity Resources 67
The Drum 67
The Rope 68
Drum-Buffer-Rope Scheduling 70
Finding the Production CCR 70
Check the Data 70
Allocation of Raw Material Resource Stocks 71
Case Study on Cutting Batch Sizes 72
Chapter 6. New Manufacturing Floor Measures and Reporting 77
Constraint Identification Reporting 78
Exploitation 80
xix
Chapter 7. New Measures for Operations: Subordination 89
Review of the Basics 90
The Reference Environment 94
Identifying the Metric Conflict and Aligning Priority 95
Constructing an Action-No Action Cloud 103
Guidelines for Construction of a Cloud 103
Guidelines for Completion of the Cloud 104
Conflict Cloud Solution Elements 104
Resolving Conflicts 104
Chapter 8. The Bridge Between Throughput
and GAAP Financial Statements 107
Procedure for Reconciliation of Throughput
and Full-Absorption Accounting 109
Illustration of Throughput and Full-Absorption
Financial Statement Reconciliation 109
Assumptions for XYZ Company Example 110
Different Product Cost Information,
Different Strategic Decisions 113
Chapter 9. Four Basic Strategic Decisions from a Theory
of Constraints/Management Accounting Standpoint 115
How To Read a Logic Tree 121
A Synopsis of the Lessons from the Logic Trees 125
Evaluating the Cost of Setups and the Investment
in Sprint Capacity at Non-Constraints 126
Chapter 10. Aligning Strategy in the Organization 131
Recognizing the Interdependencies of Different
Strategic Thrusts and the Effect on ROI 134
How Do We Get There From Here? 138
Valuing Human Capital 141
Where Do We Go From Here? 141
Appendix. Strategic Thinking Processes
of the Theory of Constraints 143
What Does the Term Breakthrough Solution Really Mean? 144
The Jonah Process 145
The Basic Problem 145
The Process 145
Phase I: Definition of the Underlying Problem 146
Phase II: Definition and Construction
of the Solution 152
Phase III: Construction of the
Implementation Plan 153
xx
Phase IV: Ensuring the Buy-In
of Key Collaborators 154
Stage 1: Agreement on the Problem 157
Stage 2: Agreement on the Direction
of the Solution 157
Stage 3: Agreement That the Solution
Will Yield the Desired Results 158
Stage 4: Agreement That
No Disastrous Side
Effects Will Occur 158
Stage 5: Agreement on the Implementation
Requirements and Plan 158
Stage 6: Agreement by All Key
Collaborators That They Can
Move Forward with Confidence 159
Breaking Organizational Constraints Process 159
The Basic Problem 160
The Process 160
Does One Primary Problem Really
Exist for an Organization? 161
Phase I: Consensus on the Real
Organizational Problem 161
Phase II: Consensus on the Direction
for the Organization 164
Phase HI: Committing to Making it Happen 165
External Constraints Process 165
The Basic Problems 165
Problem 1: Zero-One Game 165
Problem 2: Supplier Perception of Value
vs. Buyer Perception of Value 166
The Basic Solution: Solving Your Problems
by Solving Someone Else s 168
Some Starting Assumptions 169
The Process 170
Phase I: Offer Selection 170
Phase II: Determine the Core Dilemma
Responsible for Some or Many of the
External Entity s Significant Problems 170
Phase III: Determine What Must Be Challenged
To Address the Core Conflict 171
Phase IV: Determine a Breakthrough Offer To
Address the External Entity s Core Conflict 172
Phase V: Develop an Implementation Plan
Addressing the Obstacles Blocking
Implementation of the Solution 174
xxi
Phase VI: Learn How To Sell the Offer
Internally and Externally 174
Stage 1: Agreement on the Problem 174
Stage 2: Agreement on the Direction
of the Solution 174
Stage 3: Agreement That the Solution
Will Yield the Desired Effects 175
Stage 4: Agreement That
No Disastrous Side
Effects Will Occur 175
Stage 5: Agreement on the
Implementation Requirements
and Plan 175
Stage 6: Agreement by Key
Collaborators That They Can
Move Forward with Confidence 175
Summary 176
Index 177
xxii
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| id | DE-604.BV024603642 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T22:02:51Z |
| institution | BVB |
| isbn | 1574442465 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018576834 |
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| physical | XXII, 184 S. |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| publisher | CRC Press |
| record_format | marc |
| series2 | The St. Lucie Press/APICS series on constraints management |
| spelling | Smith, Debra Verfasser aut The measurement nightmare how the theory of constraints can resolve conflicting strategies, policies, and measures Debra Smith Boca Raton, Fla. CRC Press 2000 XXII, 184 S. txt rdacontent n rdamedia nc rdacarrier The St. Lucie Press/APICS series on constraints management HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018576834&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Smith, Debra The measurement nightmare how the theory of constraints can resolve conflicting strategies, policies, and measures |
| title | The measurement nightmare how the theory of constraints can resolve conflicting strategies, policies, and measures |
| title_auth | The measurement nightmare how the theory of constraints can resolve conflicting strategies, policies, and measures |
| title_exact_search | The measurement nightmare how the theory of constraints can resolve conflicting strategies, policies, and measures |
| title_full | The measurement nightmare how the theory of constraints can resolve conflicting strategies, policies, and measures Debra Smith |
| title_fullStr | The measurement nightmare how the theory of constraints can resolve conflicting strategies, policies, and measures Debra Smith |
| title_full_unstemmed | The measurement nightmare how the theory of constraints can resolve conflicting strategies, policies, and measures Debra Smith |
| title_short | The measurement nightmare |
| title_sort | the measurement nightmare how the theory of constraints can resolve conflicting strategies policies and measures |
| title_sub | how the theory of constraints can resolve conflicting strategies, policies, and measures |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018576834&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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