The Measurement Nightmare: How the Theory of Constraints Can Resolve Conflicting Strategies, Policies, and Measures / Edition 1

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Today's competitive environment requires that companies distinguish th emselves in the marketplace using factors other than prices. Companies that excel at on-time delivery, short cycle/leadtime, quality, and fa st response to the market gain a competitive edge - and have the abili ty to market based on these features. A proven approach to achieve th is is the Theory of Constraints (TOC) production solution known, as dr um-buffer-rope scheduling. Just in time (JIT), Total Quality Managemen t (TQM) and other philosophies aim at exploiting these competitive edg e factors. However, accounting systems, financial, and incentive measu rements continue to be the biggest stumbling blocks to companies wishi ng to improve their financial performance with these tools.

"...Smith highlights techniques & strategies she has successfully implemented & tracked at various companies, especially the day-to-day tools she developed, with case studies, information & useful references."

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Editorial Reviews

Shows how to use the Theory of Constraints to solve conflicts between local and global optimization goals for improved performance, and explains how to align executive strategy and decision making with both short- and long-term results for improved incentive plans. Explores basic financial strategic decisions from a Theory of Constraints and direct costing approach, and illustrates varied consequences of different costing approaches. The author is a partner with an international partnership committed to helping organizations use solutions offered through the Theory of Constraints. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9781574442465
  • Publisher: Taylor & Francis
  • Publication date: 1/28/2000
  • Series: APICS Constraints Management Series
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 208
  • Product dimensions: 6.00 (w) x 9.10 (h) x 0.70 (d)

Table of Contents

Unbelievable Decisions by Companies You Would Know if I Could Name Them
The Measurement Nightmare
Theory of Constraints: The Evolution of a Revolution
How We Got in This Accounting Measuring Mess
Drum-Buffer-Rope Basics and Predictable Implementation Effects
New Manufacturing Floor Measurements and Reporting
New Measures for Operations: Subordination
The Bridge Between Throughput Accounting and GAAP Financial Statements
Four Basic Strategic Decisions from a Theory of Constraints/Management Accounting Standpoint
Aligning Strategy in the Organization

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