MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 4 pot

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 4 pot

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 4 pot

... $1,329 ,44 9 $1 ,43 2,6 64 $103,215 U Note D Operational Expense (OE) Section: Greater of actual or budgeted OE 648 ,000 648 ,000 Note E Performance Profit $ 681 ,44 9 Note F 5070_Pages 7/ 14/ 04 1:55 ... in Reported Profit Throughput (T) Operational Expense (OE) Inventory / Investment (I) 10 -45 0 45 0 0 0 45 0 11 -45 0 45 0 0 0 900 12 100 0 100 100 800 13 100 0 100 100 700 14 100 0...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 potx

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 potx

... Structure 5070_Pages 7/ 14/ 04 1:56 PM Page 2 74 Appendix Accounting System Structure BRIEF HISTORY OF COST ACCOUNTING Cost accounting has penetrated into the composition of the modern cor- poration to the extent ... 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...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 1 pps

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 1 pps

... Dettmer Port Angeles, Washington April 9, 20 04 xvi Foreword 5070_FrontMatter 7/ 14/ 04 1:52 PM Page xvi MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement John A. Caspari Pamela ... MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement John A. Caspari Pamela Caspari John Wiley & Sons, Inc. 5070_FrontMatter 7/ 14/ 04...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 2 docx

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 2 docx

... the TOC Focusing Process),” August 24, 1996. 40 Constraints 5070_Pages 7/ 14/ 04 1: 54 PM Page 40 3 Eliyahu M. Goldratt and Jeff Cox, The Goal: Excellence in Manufacturing (North River Press, 19 84) . 4 Ibid. ... fulcrum where we can 24 Constraints 5070_Pages 7/ 14/ 04 1: 54 PM Page 24 Understanding the relationship of Archimedean constraints to the financial reporting syst...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 3 pdf

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 3 pdf

... Throughput Contribution $1,329 ,44 9 $1 ,43 2,6 64 $103,215 U Note D Operational Expense (OE) Section: Greater of actual or budgeted OE 648 ,000 648 ,000 Note E Performance Profit $ 681 ,44 9 Note F 5070_Pages 7/ 14/ 04 1: 54 PM ... for top management might contain the following: Note D: Actual Revenue $2,100, 944 Commissions $105,050 Materials 666 ,44 5 771 ,49 5 Actual Throughput...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 5 ppsx

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 5 ppsx

... 249 ,600 94, 620 162, 540 37.9% 65.1 % Polisher 249 ,600 135 ,40 0 169,360 54. 2% 67.9 % Grinder 249 ,600 1 24, 760 136,370 50.0% 54. 6% Assembler 1 24, 800 42 , 140 42 , 140 33.8% 33.8% 5070_Pages 7/ 14/ 04 1:55 ... Atex 41 6 $ 180.00 $ 44 ,096 Detron 530 $ 322.86 112,210 $5.96 Fonic 41 6 $ 180.71 44 ,377 $ 7.23 $8. 04 Cust 02 Atex 270 $ 189.05 30, 941 Detron 162 $ 337.65 36,5 74...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 6 ppt

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 6 ppt

... Detron 530 34 18,020 $112,210 2 Cust 01 Fonic 41 6 14 5,8 24 $ 44 ,377 3 Cust 02 Detron 162 34 5,508 $ 36,5 74 4 Cust 02 Fonic 241 14 34 3,3 74 $ 32, 643 5 Cust 04 Detron 80 2,720 $ 8,327 6 Cust 04 Fonic ... Cost 18,0201 $112,210 2, 3, and 4 14, 706 $113,5 94 2, 3, and 5 14, 052 $ 89,278 2, 3, and 6 19,718 $ 148 , 240 3, 4, and 6 17,268 $136,507 4, 5, and 6 14, 480 $108,260...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 7 pdf

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 7 pdf

... 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) . On the ... 3 Yellow 5070_Pages 7/ 14/ 04 1:55 PM Page 201 ing constraints. Constraints accounting replaces legacy accounting effi- ciency reporting systems. When this happens, the two...
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 ppsx

MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 8 ppsx

... 3,3 14 4 Cust 04 Atex 12 $ 1 94. 16 396 0 1 ,43 3 5 Cust 05 Atex 73 $ 162.67 2 ,40 9 0 6,536 6 Cust 01 Detron 44 $ 322.86 660 1 ,49 6 9,316 7 Cust 02 Detron 14 $ 337.65 210 47 6 3,161 8 Cust 03 Detron 4 ... 180.00 1,155 840 $ 3,710 2 Cust 02 Atex 23 $ 189.05 759 552 2,636 3 Cust 03 Atex 31 $ 180.96 1,023 744 3,3 14 4 Cust 04 Atex 12 $ 1 94. 16 396 288 1 ,43 3 5 Cust 05 Atex 73 $ 162....
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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 10 pdf

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 1:53 PM ... 108, 110, 1 14, 119, 1 54, 162, 162, 167, 171, 198, 209, 2 14, 231, 241 , 247 , 252, 258, 260, 2 64, 268, 270–271, 286, 298, 300 319 Index 5070_Index 7/ 14/ 04 1:53 PM...
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