The theory of constraints and its implications for management accounting: [a report on the actual implementation of the theory of constraints]
Gespeichert in:
| Beteiligte Personen: | , , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Great Barrington, Mass.
North River Press
1995
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007212489&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Beschreibung: | "A research project sponsored by the IMA Foundation for Applied Research, Inc., Montvale, New Jersey ... Price Waterhouse, Paris, France." - Includes bibliographical references. |
| Umfang: | XXIX, 187 S. graph. Darst. |
| ISBN: | (pbk.) : $ 25.00 (US) 0884271161 |
Internformat
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Datensatz im Suchindex
| _version_ | 1819375833668648960 |
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| adam_text | Titel: The theory of constraints and its implications for management accounting
Autor: Noreen, Eric
Jahr: 1995
Table of Contents Foreword iii Introduction vii Acknowledgments ix About the Authors xi Exhibits xvii Executive Summary xix Chapter 1: Introduction l The Avraham Y. Goldratt Institute 4 Our study 5 The rest of the book 6 Notes 7 Chapter 2: Theory of Constraints in Theory and in Practice 9 Introduction 9 The effects of excess inventories on operations 9 Throughput Accounting 12 TOC and relevant cost analysis 19 TOC control measures 20 Goldratt’s critique of cost accounting 23 TOC priorities 26 The Drum-Buffer-Rope scheduling system 27 Managing nonconstraints 39 Managing constraints—the process of ongoing improvement 42 The Thinking Process—an overview 47 The Thinking Process—our evaluation 52 The Thinking Process—summary 56 Notes 57 xv
xvi The Theory of Constraints Chapter 3: Case Studies 61 Introduction 61 Baxter—Lessines, Belgium 62 Company J 68 Western Textile Products 80 Samsonite Europe N.V 97 Company Q 107 Hofmans Forms/Packings 1 12 Kent Moore Cabinets 125 Notes 135 Chapter 4: Further Observations and Conclusions 13? The Thinking Process 137 Is TOC a “production thing”? 139 TOC and cost cutting 142 TOC versus ABC 143 The floating bottleneck problem 145 Strategic implications of the bottleneck 146 Conclusion 148 Notes 150 Appendix: An Introduction to the Thinking Process 153 Introduction 153 Thinking Process—Current Reality Tree 154 Thinking Process—Evaporating Clouds 164 The Future Reality Tree 171 The Prerequisite Tree 179 The Transition Tree 181 Summary of the Thinking Process 183 Notes 186
|
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV010797935 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T10:00:53Z |
| institution | BVB |
| isbn | (pbk.) : $ 25.00 (US) 0884271161 |
| language | English |
| lccn | 96128531 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007212489 |
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| owner_facet | DE-739 DE-12 |
| physical | XXIX, 187 S. graph. Darst. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | North River Press |
| record_format | marc |
| spellingShingle | Noreen, Eric W. Smith, Debra 1952- Mackey, James T. The theory of constraints and its implications for management accounting [a report on the actual implementation of the theory of constraints] Theory of constraints (Management) Managerial accounting Constraints (Artificial intelligence) Optimierung (DE-588)4043664-0 gnd Betriebswirtschaftslehre (DE-588)4069402-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4043664-0 (DE-588)4069402-1 (DE-588)4125415-6 |
| title | The theory of constraints and its implications for management accounting [a report on the actual implementation of the theory of constraints] |
| title_auth | The theory of constraints and its implications for management accounting [a report on the actual implementation of the theory of constraints] |
| title_exact_search | The theory of constraints and its implications for management accounting [a report on the actual implementation of the theory of constraints] |
| title_full | The theory of constraints and its implications for management accounting [a report on the actual implementation of the theory of constraints] by Eric Noreen ; Debra Smith ; James T. Mackey |
| title_fullStr | The theory of constraints and its implications for management accounting [a report on the actual implementation of the theory of constraints] by Eric Noreen ; Debra Smith ; James T. Mackey |
| title_full_unstemmed | The theory of constraints and its implications for management accounting [a report on the actual implementation of the theory of constraints] by Eric Noreen ; Debra Smith ; James T. Mackey |
| title_short | The theory of constraints and its implications for management accounting |
| title_sort | the theory of constraints and its implications for management accounting a report on the actual implementation of the theory of constraints |
| title_sub | [a report on the actual implementation of the theory of constraints] |
| topic | Theory of constraints (Management) Managerial accounting Constraints (Artificial intelligence) Optimierung (DE-588)4043664-0 gnd Betriebswirtschaftslehre (DE-588)4069402-1 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Theory of constraints (Management) Managerial accounting Constraints (Artificial intelligence) Optimierung Betriebswirtschaftslehre Management Accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007212489&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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