Theory of Constraints and Its Implications for Management Accounting,9780884271161

Theory of Constraints and Its Implications for Management Accounting

by ; ; ; ;
ISBN13: 9780884271161
ISBN10: 0884271161
Format: Paperback
Pub. Date: 1995-06-01
Publisher(s): North River Pr
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Table of Contents

Foreward iii
Introduction vii
Acknowledgments ix
About the Authors xi
Exhibits xvii
Executive Summary xix
Introduction
1(8)
The Avraham Y. Goldratt Institute
4(1)
Our study
5(1)
The rest of the book
6(1)
Notes
7(2)
Theory of Constraints in Theory and in Practice
9(52)
Introduction
9(1)
The effects of excess inventories on operations
9(3)
Throughput Accounting
12(7)
TOC and relevant cost analysis
19(1)
TOC control measures
20(3)
Goldratt's critique of cost accounting
23(3)
TOC priorities
26(1)
The Drum-Buffer-Rope scheduling system
27(12)
Managing nonconstraints
39(3)
Managing constraints---the process of ongoing improvement
42(5)
The Thinking Process---an overview
47(5)
The Thinking Process---our evaluation
52(4)
The Thinking Process---summary
56(1)
Notes
57(4)
Case Studies
61(76)
Introduction
61(1)
Baxter---Lessines, Belgium
62(6)
Company J
68(12)
Western Textile Products
80(17)
Samsonite Europe N.V.
97(10)
Company Q
107(5)
Hofmans Forms/Packings
112(13)
Kent Moore Cabinets
125(10)
Notes
135(2)
Further Observations and Conclusions
137(16)
The Thinking Process
137(2)
Is TOC a ``production thing''?
139(3)
TOC and cost cutting
142(1)
TOC versus ABC
143(2)
The floating bottleneck problem
145(1)
Strategic implications of the bottleneck
146(2)
Conclusion
148(2)
Notes
150(3)
Appendix: An Introduction to the Thinking Process 153
Introduction
153(1)
Thinking Process---Current Reality Tree
154(10)
Thinking Process---Evaporating Clouds
164(7)
The Future Reality Tree
171(8)
The Prerequisite Tree
179(2)
The Transition Tree
181(2)
Summary of the Thinking Process
183(3)
Notes
186

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