theory of constraints - cost management约束理论的成本管理

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1、1(e).ThroughputAccounting&TheoryofConstraintThroughputAccountingThroughputAccounting(TA)isamethodofperformancemeasurementwhichrelatesproductionandothercoststothroughput.Throughputaccountingproductcostsrelatetousageofkeyresourcesbyvariousproducts.Itassumesthatamanag

2、erhasagivensetofresourcesavailable.Thesecomprisetheexistingbuildings,capitalequipmentandlabourforce.Usingtheseresources,purchasedmaterialsandcomponentsmustbeprocessedtogeneratedsalesrevenue.Toachievethis,maximumamountofthroughputisrequiredwiththefinancialdefinition

3、.Salesrevenue--DirectmaterialscostThecostofallotherisdeemedatleasttimerelatedratherthanfixed.Throughputisinfluencedby:·Sellingprice·Directpurchaseprice·Usageofdirectmaterials·Volumeofthroughput.Constraintsonthroughputmightinclude:·theexistenceofanuncompetitiveselli

4、ngprice·theneedtodeliverontimetoparticularcustomers·thelackofproductqualityandreliability·thelackofreliablematerialssuppliers·theexistenceofshortageofproductionresources.Itbecomesmanagement’stasktoeliminatetheseconstraints.Shortageofresourcesareusuallytermedbottlen

5、ecks,andtheireliminationoftenonlymovesaproblemfromonelocationtoanother.Thusthecarefulplanningtominimizeandeliminateallbottlenecksbecomesveryimportant.Herelabour&variableoverheadareconsideredasfixeditemsasitisfoundinmaximumorganizationnowadaytechniqueknown,as“labour

6、isnotaunitvariablecost”.Thereforeonlyvariablecostinproductionismaterial.Throughputcontribution=Sales–Material.TheoryofConstraintsIntroduction:Duringthe1980sGoldrattandCox(1989)advocatedanewapproachtoproductionmanagementcalledoptimizedproductiontechnology(OPT).OPTis

7、basedontheprinciplethatprofitsareexpandedbyincreasingthethroughputoftheplant.TheOPTapproachdetermineswhatpreventsthroughputbeinghigherbydistinguishingbetweenbottleneckandnon-bottleneckresources.Thisapproachadvocatesthatbottleneckresources/activitiesshouldbefullyuti

8、lizedwhilenonbottleneckresources/activitiesshouldnotbeutilizedto100%oftheircapacitysinceitwouldresultinincreaseininventory.OPTisbasedontheprincip