Throughput accounting: a guide to constraint management
"Beginning with an introduction to the concepts of constraint management, Throughput Accounting: A Guide to Constraint Management clearly explores how the traditional budgeting and capital budgeting models can be adapted to integrate throughput concepts, as well as how control systems can be de...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2007
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | "Beginning with an introduction to the concepts of constraint management, Throughput Accounting: A Guide to Constraint Management clearly explores how the traditional budgeting and capital budgeting models can be adapted to integrate throughput concepts, as well as how control systems can be designed to warn of problems related to the constraint and several supporting functions. In addition, this book shows which reports and metrics to use in a throughput environment, as well as how this information can be extracted from an accounting system designed to accumulate information for reports that conform to generally accepted accounting principles."--BOOK JACKET. |
| Beschreibung: | Formerly CIP |
| Beschreibung: | XIII, 178 S. graph. Darst. |
| ISBN: | 0471251097 9780471251095 |
Internformat
MARC
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| 245 | 1 | 0 | |a Throughput accounting |b a guide to constraint management |c Steven M. Bragg |
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2007 | |
| 300 | |a XIII, 178 S. |b graph. Darst. | ||
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| 500 | |a Formerly CIP | ||
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| 650 | 4 | |a Theory of constraints (Management) | |
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Datensatz im Suchindex
| _version_ | 1804138512926113792 |
|---|---|
| adam_text | Contents
About The Author xi
Preface xiii
1 Overview of the Theory of Constraints 1
Definitions for the Operational Aspects of the Theory of Constraints 1
The Operational Aspects of the Theory of Constraints 2
Nature of the Constraint 5
Definitions for the Financial Aspects of the Theory of Constraints 7
The Financial Aspects of the Theory of Constraints 9
The Opportunity Cost of Operations 11
Summary 12
2 Constraint Management in the Factory 15
Locating the Constraint 15
Management of the Constrained Resource 18
Types of Policy Constraints 21
The Constraint Buffer 25
The Assembly Area Buffer 29
Production Scheduling 30
Batch Sizes 34
Machine Setups—Sales Perspective 36
Machine Setups—Reduction Efforts 37
Summary 38
3 Throughput and Traditional Cost Accounting Concepts 39
The Emphasis on Cost versus Throughput 39
The Emphasis on Product Cost versus System Profitability 41
Variations in the Treatment of Low-Margin Products 42
The Emphasis on Burdened versus Throughput Pricing 45
Variations in Scrap Reporting 48
Variations in Variance Analysis 50
The Treatment of Direct Labor 52
Inventory Valuation 53
vii
viii CONTENTS
Activity-Based Costing versus Throughput Accounting 54
Direct Costing versus Throughput Accounting 55
Summary 56
4 Throughput and Financial Analysis Scenarios 59
The Basic Throughput Analysis Model 60
The Low Price, High Volume Decision 62
The Low Price for Export Market Decision 64
The Outsourced Production Decision 64
The Increased Downstream Capacity Decision 66
The Increased Upstream Product Processing Decision 67
The Increased Sprint Capacity Decision 69
The Additional Quality Workstation Decision 71
The Increased Constraint Staffing Decision 73
The New Product Addition Decision 74
The Product Cancellation Decision 76
The Altered Product Priority Decision 17
The Raw Material Constraint Decision 78
The Constraint in the Marketplace Decision 81
The Plant Closing Decision 82
Underlying Concepts of the Throughput Analysis Model 84
Summary 86
5 Throughput in the Budgeting and Capital Budgeting
Process 87
Capital Budgeting with Throughput Accounting 87
Budgeting for Revenue with Throughput Accounting 91
Budgeting for New Products with Throughput Accounting 98
Budgeting for Operating Expenses with Throughput Accounting 99
Budgeting for Production Labor Expenses with Throughput
Accounting 101
Budgeting for Sales Department Expenses with Throughput
Accounting 103
Summary 104
6 Throughput and Generally Accepted Accounting
Principles 105
The Nature of Generally Accepted Accounting Principles 105
Differences Between Throughput and GAAP Accounting 106
CONTENTS ix
Income Statements for Throughput Accounting and GAAP 108
Modifying the Chart of Accounts for Throughput Accounting 110
Reconciling Throughput Accounting to GAAP 111
Throughput Accounting and Cost-Pius Contracting 113
Summary 114
7 Throughput and Control Systems 115
Constrained Resource Controls 115
Buffer Controls 117
Production Scheduling Controls 119
Summary 121
8 Throughput and Performance Measurement
and Reporting Systems 123
Ratio of Throughput to Constraint Time Consumption 123
Total Throughput Dollars Quoted in the Period 125
Ratio of Throughput Dollars Quoted to Throughput Firm Orders
Received 126
Sales Productivity 127
Ratio of Throughput Booked to Shipped 128
Trend Line of Sales Backlog Dollars 129
Ratio of Maintenance Downtime to Operating Time on Constrained
Resource 129
Throughput of Post-Constraint Scrap 130
Constraint Utilization 132
Constraint Schedule Attainment 132
Manufacturing Productivity 134
Manufacturing Effectiveness 135
Order Cycle Time 136
Throughput Shipping Delay 137
Inventory Turnover 138
Return on Investment 140
Throughput Contribution Report 140
Buffer Management Report 141
Buffer Hole Percentage Trend Report 142
Misleading Measurements and Reports 143
Summary 145
x CONTENTS
9 Throughput and Accounting Management 147
Throughput Analysis Priorities 148
The Subordination Concept 149
The Duration of Capacity Constraints 151
The Inventory Build Concept 151
The Capacity-Buffer Interrelationship 153
Investment Analysis 153
Price Formulation 154
Transfer Pricing 155
Cost Reporting 156
Staffing Decisions 157
The Problem with Using Throughput Accounting for Tactical
Changes 158
Throughput Software and Makeshift Systems 159
Summary 160
10 Throughput Case Studies 163
Summary 175
Index 177
|
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| id | DE-604.BV035240698 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T21:29:22Z |
| institution | BVB |
| isbn | 0471251097 9780471251095 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017046495 |
| oclc_num | 72161845 |
| open_access_boolean | |
| owner | DE-1051 DE-M347 DE-Aug4 |
| owner_facet | DE-1051 DE-M347 DE-Aug4 |
| physical | XIII, 178 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Wiley |
| record_format | marc |
| spelling | Bragg, Steven M. 1960- Verfasser (DE-588)129558990 aut Throughput accounting a guide to constraint management Steven M. Bragg Hoboken, NJ Wiley 2007 XIII, 178 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Formerly CIP "Beginning with an introduction to the concepts of constraint management, Throughput Accounting: A Guide to Constraint Management clearly explores how the traditional budgeting and capital budgeting models can be adapted to integrate throughput concepts, as well as how control systems can be designed to warn of problems related to the constraint and several supporting functions. In addition, this book shows which reports and metrics to use in a throughput environment, as well as how this information can be extracted from an accounting system designed to accumulate information for reports that conform to generally accepted accounting principles."--BOOK JACKET. Theory of constraints (Management) Productivity accounting Theorie der Sachzwänge (DE-588)4506608-5 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Management Accounting (DE-588)4125415-6 s Theorie der Sachzwänge (DE-588)4506608-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017046495&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bragg, Steven M. 1960- Throughput accounting a guide to constraint management Theory of constraints (Management) Productivity accounting Theorie der Sachzwänge (DE-588)4506608-5 gnd Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4506608-5 (DE-588)4125415-6 |
| title | Throughput accounting a guide to constraint management |
| title_auth | Throughput accounting a guide to constraint management |
| title_exact_search | Throughput accounting a guide to constraint management |
| title_full | Throughput accounting a guide to constraint management Steven M. Bragg |
| title_fullStr | Throughput accounting a guide to constraint management Steven M. Bragg |
| title_full_unstemmed | Throughput accounting a guide to constraint management Steven M. Bragg |
| title_short | Throughput accounting |
| title_sort | throughput accounting a guide to constraint management |
| title_sub | a guide to constraint management |
| topic | Theory of constraints (Management) Productivity accounting Theorie der Sachzwänge (DE-588)4506608-5 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Theory of constraints (Management) Productivity accounting Theorie der Sachzwänge Management Accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017046495&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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