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Throughput Accounting and the Theory of Constraints
Title: Throughput Accounting and the Theory of Constraints
Category: Business & Economy / Accounting
Details: Words: 2300 | Pages: 9.8 (approximately 235 words/page)
Throughput Accounting and the Theory of Constraints
THROUGHPUT ACCOUNTING AND THE THEORY OF CONSTRAINTS
A Summary of Goldratt's Argument
During the 1970's Eli Goldratt developed a new approach to production management which he called Optimised Production Technology (OPT). This approach provided a logical analysis of manufacturing issues and argued that in order to increase the throughput (defined as sales less material costs) of a plant, production managers needed to identify and focus attention upon the ultimate constraint of a plant's output. This …showed first 75 words of 2300 total…
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…showed last 75 words of 2300 total…New" Management Accounting: A Comparative Analysis of ABC and TOC", Interdisciplinary Perspectives on Accounting Conference, July 2000
Ramsay M L, Brown S and Tabibzadeh K "Push, Pull and Squeeze Shop Floor Control with Computer Simulation", Industrial Engineering, February 1990, pp. 39-45
Goldratt, E M, "The Haystack Syndrome: Sifting Information out of the Data Ocean", New York, North River Press, 1990
Fox, Robert E "The Theory of Constraints - Fad or Future?",
http://www.tocc.com/Articles/FadFuture.PDF cited 7 December 2003
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