Management Dynamics: Merging Constraints Accounting to Drive Improvement / Edition 1

Management Dynamics: Merging Constraints Accounting to Drive Improvement / Edition 1

by John A. Caspari, Pamela Caspari
     
 

ISBN-10: 0471672319

ISBN-13: 9780471672319

Pub. Date: 09/13/2004

Publisher: Wiley

Here's an in-depth, step-by-step analysis defining the critical ingredients essential to achieving ongoing improvement and a robust bottom line!

Focusing on practical, dynamic solutions for weaknesses in the interdependent parts of an organization, Management Dynamics provides a comprehensive introduction to the Theory of Constraints (TOC) in

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Overview

Here's an in-depth, step-by-step analysis defining the critical ingredients essential to achieving ongoing improvement and a robust bottom line!

Focusing on practical, dynamic solutions for weaknesses in the interdependent parts of an organization, Management Dynamics provides a comprehensive introduction to the Theory of Constraints (TOC) in profit-oriented organizations, complete with the crucial but oft-missing pieces of the constraint theory–a fully integrated and supporting accounting system and the dynamic motivator to drive ongoing improvement in the bottom line.

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Product Details

ISBN-13:
9780471672319
Publisher:
Wiley
Publication date:
09/13/2004
Pages:
327
Product dimensions:
9.21(w) x 6.14(h) x 0.81(d)

Table of Contents

Foreword.

Preface.

Acknowledgments.

Chapter 1. Thinking Bridges.

Evaluating Decision Alternatives.

Thinking Bridges Example.

Chapter 2. Constraints.

Two Paradigms.

Constrained Environments.

TOC Focusing Process.

Identifying Ongoing Improvement.

Chapter 3. Internal Financial reporting.

Early Throughput Accounting.

Cost Control in a Throughput World.

Constraints Accounting versus Throughput Accounting.

Complexity Divide.

Chapter 4. Motivation and the Budget.

Motivation for a Process of Ongoing Improvement.

Role of Financial Manager.

Establishing a Budgetary Revision and Reporting Process.

Chapter 5. Constraints Accounting Terminology and Technique.

Basic Financial Control Metrics.

Capital Write-Off Methods.

Exploitation Decisions.

Chapter 6. Pricing.

Cost-Based Pricing.

Constraint-Based Pricing.

Decoupling Throughput from Operational Expense.

Constraints Accounting Approach to Pricing.

Chapter 7. Tactical Subordination in Manufacturing.

Tactical Subordination.

Drum-Buffer-Rope Scheduling.

Buffer Management Reporting.

Chapter 8. Tactical Subordination in Project Management.

Common-Sense Scheduling.

Critical Path versus Critical Chain.

Project Management Constraints.

Subordination Reporting in Projects.

Critical Chain Buffer Reports.

Current Status of Critical Chain.

Simplified Critical Chain.

Chapter 9. Tactical Subordination in Sales.

Sales Funnels. 

Sales Commissions.

Leveraging Constraints to Create Compelling Offers.

Chapter 10. People: A Valuable Asset.

Empowerment and Respect: Aligning Authority, Responsibility, and Long-term Commitment.

Personnel Employment Decisions.

Mixed Messages.

Chapter 11. Strategy and Conclusions.

Strategy.

Successful Constraint Management.

Appendix: Accounting System Structure.

Brief History of Cost Accounting.

Cost and Revenue Flows.

Constraints Accounting Similarities and Departures.

Glossary.

Index.

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