Throughput Accounting

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Throughput Accounting

Author : Steven M. Bragg
Publisher : John Wiley & Sons
Page : 185 pages
File Size : 44,6 Mb
Release : 2012-06-12
Category : Business & Economics
ISBN : 9781118428917

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Throughput Accounting by Steven M. Bragg Pdf

Praise for Throughput Accounting: A Guide to Constraint Management "Throughput Accounting provides managers with a fresh set of eyes to identify and control bottlenecks. The drum, buffer, and rope will become part of the cost accounting lexicon in the future." —Geoffrey Garland, Controller, StacoSwitch, Inc. "This is good stuff! Steven Bragg has introduced us to an accounting structure that will enhance our bottom line utilizing throughput accounting methodology. Finally! We have a presentable means to transform a company's financial functions to support the cultural change to throughput accounting." —Rick J. Stevens, President, LeanThinkingbyAccountants, LLC "A thought-provoking, insightful, and useful book that explains how older conventions of accounting can lead to poor management decisions. Instead of focusing on typical cost-cutting methods only, Mr. Bragg provides CFOs with a systemic approach on how to instead focus on maximizing profits and become better business partners." —Arif Iqball, Executive Director and CFO, Avon Products Co. Ltd. Japan "Throughput Accounting by Steve Bragg presents a new way to evaluate and apply the concepts of cost accounting with greater impact on operational efficiencies. An interesting, understandable, and useful guide for anyone who needs a valuable source of information and ideas relating to financial and accounting affairs." —Carlos Millan, Director of Finance and Operations, NOLA, Grupo Quanam Throughput Accounting addresses every possible area of constraint management that would be of interest to an accountant. This groundbreaking book includes chapters covering financial analysis scenarios with case studies that show specifically how throughput accounting can be used to find the best solutions in a large number of real-world situations. If you are an accounting manager, financial analyst, production planner, or production manager, Throughput Accounting contains the tools you need to improve your company's performance.

Throughput Accounting in a Hyperconnected World

Author : Oncioiu, Ionica
Publisher : IGI Global
Page : 362 pages
File Size : 51,8 Mb
Release : 2019-03-15
Category : Business & Economics
ISBN : 9781522577133

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Throughput Accounting in a Hyperconnected World by Oncioiu, Ionica Pdf

As economies globalize, the number and power of transnational companies increases, especially in developing countries. Relevant, reliable, and comparable financial information and a common business language are needed to ensure communication between all users of financial information. Throughput Accounting in a Hyperconnected World provides innovative insights into controversial debates regarding the configuration and use of accounting and finance information both internally within economic entities and through third parties. These debates underline the major responsibility of users when configuring accounting and finance models and thereby in modelling business information. The content within this publication covers risk analysis, social accounting, and entrepreneurial models and is designed for managers, accountants, risk managers, academics, researchers, practitioners, and students.

CIMA Official Learning System Performance Operations

Author : Robert Scarlett
Publisher : Elsevier
Page : 636 pages
File Size : 53,5 Mb
Release : 2009-08-24
Category : Business & Economics
ISBN : 9781856177221

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CIMA Official Learning System Performance Operations by Robert Scarlett Pdf

CIMA Official Learning Systems are the only textbooks recommended by CIMA as core reading. Written by the CIMA examiners, markers and lecturers, they specifically prepare students to pass the CIMA exams first time. Fully updated to reflect the 2010 syllabus, they are crammed with features to reinforce learning, including: - step by step coverage directly linked to CIMA's learning outcomes - fully revised examples and case studies - extensive question practice to test knowledge and understanding - integrated readings to increase understanding of key theory - colour used throughout to aid navigation * The Official Learning systems are the only study materials endorsed by CIMA * Key sections written by former examiners for the most accurate, up-to-date guidance towards exam success * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice

CIMA Official Exam Practice Kit Management Accounting Performance Evaluation

Author : Robert Scarlett
Publisher : Butterworth-Heinemann
Page : 245 pages
File Size : 52,6 Mb
Release : 2008-05
Category : Business & Economics
ISBN : 9780750686693

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CIMA Official Exam Practice Kit Management Accounting Performance Evaluation by Robert Scarlett Pdf

The 2009 edition has been written in conjunction with the examiner to fully reflect what could be tested in the exam. Fully revised with additional readings and examples, it provides complete study material for the May and November 2009 exams.

Throughput Economics

Author : Eli Schragenheim,Henry Fitzhugh Camp,Rocco Surace
Publisher : CRC Press
Page : 270 pages
File Size : 47,7 Mb
Release : 2019-06-11
Category : Business & Economics
ISBN : 9780429672187

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Throughput Economics by Eli Schragenheim,Henry Fitzhugh Camp,Rocco Surace Pdf

"Schragenheim, Camp and Surace, three leaders of TOC community, are tackling one of value destroyers of corporations—the misuse and abuse of traditional cost accounting. This book develops a practical methodology for better decision making by looking at the impact of certain types of decisions on a company’s bottom line. This well-defined methodology allows mid-managers, higher level managers and financial staff to create real value by concentrating on what truly matters." Boaz Ronen, Professor Emeritus, Coller School of Management, Tel Aviv University, Tel Aviv, Israel "Throughput Economics is a must read for entrepreneurs and managers who want to make their organizations more and more antifragile." Andrea Zattoni, CEO of Antifragility, Italy "Management accounting is a dry topic. Throughput Economics is not—managers can learn a lot they can apply to their company from it." Rudolf Burkhart, Business Development Director, Vistem Gmbh, Germany Throughput Economics challenges the current thinking of how to evaluate cost, risks and rewards of any deal or any other new market opportunity being considered, especially the practice of calculating cost-per-unit. Instead, this book offers a process that directly answers the critical question: If we accept the proposed decision, will the performance of the organization improve? The process involves the intuition of the key people in the organization, together with the relevant data, to come up with the best available information from which to form a reasonable range of net profit, when the considered decision is added on top of all the other activities undertaken by the organization. The process is explained and demonstrated using a variety of cases where the organization faces a new non-trivial idea, along with a detailed explanation of how it should work, including software support that provides very quick response to many what-if suggestions. This book offers a new and well-defined process, applicable to every organization, that considers both financial impacts and capacity limitations and, also, includes the impact of uncertainty by providing the range of reasonable results rather than one number, which is always proven wrong in the end. Overall, the book provides a holistic method for simplified decision making in seemingly complex or shifting environments using a constraints mindset to facilitate companies’ realization, for the first time, their true potential.

Introductory Accounting

Author : Daniel P. Tinkelman
Publisher : Routledge
Page : 595 pages
File Size : 55,6 Mb
Release : 2015-12-22
Category : Business & Economics
ISBN : 9781317353218

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Introductory Accounting by Daniel P. Tinkelman Pdf

Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting’s role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book’s companion website.

Throughput Accounting

Author : Steven M. Bragg
Publisher : Wiley
Page : 252 pages
File Size : 51,6 Mb
Release : 2007-07-09
Category : Business & Economics
ISBN : 9780470130537

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Throughput Accounting by Steven M. Bragg Pdf

Praise for Throughput Accounting: A Guide to Constraint Management "Throughput Accounting provides managers with a fresh set of eyes to identify and control bottlenecks. The drum, buffer, and rope will become part of the cost accounting lexicon in the future." —Geoffrey Garland, Controller, StacoSwitch, Inc. "This is good stuff! Steven Bragg has introduced us to an accounting structure that will enhance our bottom line utilizing throughput accounting methodology. Finally! We have a presentable means to transform a company's financial functions to support the cultural change to throughput accounting." —Rick J. Stevens, President, LeanThinkingbyAccountants, LLC "A thought-provoking, insightful, and useful book that explains how older conventions of accounting can lead to poor management decisions. Instead of focusing on typical cost-cutting methods only, Mr. Bragg provides CFOs with a systemic approach on how to instead focus on maximizing profits and become better business partners." —Arif Iqball, Executive Director and CFO, Avon Products Co. Ltd. Japan "Throughput Accounting by Steve Bragg presents a new way to evaluate and apply the concepts of cost accounting with greater impact on operational efficiencies. An interesting, understandable, and useful guide for anyone who needs a valuable source of information and ideas relating to financial and accounting affairs." —Carlos Millan, Director of Finance and Operations, NOLA, Grupo Quanam Throughput Accounting addresses every possible area of constraint management that would be of interest to an accountant. This groundbreaking book includes chapters covering financial analysis scenarios with case studies that show specifically how throughput accounting can be used to find the best solutions in a large number of real-world situations. If you are an accounting manager, financial analyst, production planner, or production manager, Throughput Accounting contains the tools you need to improve your company's performance.

Manufacturing System Throughput Excellence

Author : Herman Tang
Publisher : John Wiley & Sons
Page : 341 pages
File Size : 45,5 Mb
Release : 2024-09-04
Category : Technology & Engineering
ISBN : 9781394190324

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Manufacturing System Throughput Excellence by Herman Tang Pdf

Improve key metrics of manufacturing performance with this accessible guide Manufacturing throughput refers to the quantity of products that can be produced within a period and with available resources. Enhancing manufacturing throughput is crucial for a business’s success. However, managing and improving throughput can be challenging due to the complexity of manufacturing systems and their operations, which involve numerous variables. To effectively manage and improve system throughput, it is essential to adopt a scientifically guided methodology and practices. Manufacturing System Throughput Excellence is a unique book that provides a concise and practical overview of manufacturing throughput management. It includes best practices for achieving improved throughput on the production floor and explores the connections between production management and system design. The book emphasizes practical, executable approaches, drawing on the author’s 25+ years of industry and academic experience. It serves as an indispensable tool for businesses looking to boost manufacturing efficiency and drive improved outcomes. Manufacturing System Throughput Excellence readers will discover: The latest and effective approaches for achieving manufacturing operational excellence Key pillars of manufacturing excellence: production management, maintenance management, quality management, and system design Specific principles and methods on bottleneck identification and buffer analysis Insightful connections between academic research and industrial practice Summaries and end-of-chapter exercises to reinforce learning Manufacturing System Throughput Excellence is a unique and comprehensive guide for manufacturing practitioners and researchers, as well as mechanical and industrial engineering students in advanced manufacturing courses.

CONSTRAINT MANAGEMENT: Throughput, Operating Expense and Inventory

Author : Mayank Chowdhary
Publisher : Global India Publications
Page : 318 pages
File Size : 46,5 Mb
Release : 2009-12
Category : Productivity accounting
ISBN : 9380228619

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CONSTRAINT MANAGEMENT: Throughput, Operating Expense and Inventory by Mayank Chowdhary Pdf

Sometimes our constraints aren't merely physical. In many cases they're policies : the laws, regulations, rules, or procedures that determine what we can or can't do. Even the way we thik can be a constraint to ourselves and our organizations. This book deals on how we can manage organisation's constraints. It shows which reports and metrics to use in a throughput environment. It also gives emphasis on how throughput accounting can be used to find the best solutions in a large number of real-world situations.

Management Accounting-Performance Evaluation

Author : Robert Scarlett,Bob Scarlett
Publisher : Elsevier
Page : 595 pages
File Size : 49,7 Mb
Release : 2005
Category : Business & Economics
ISBN : 9780750667111

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Management Accounting-Performance Evaluation by Robert Scarlett,Bob Scarlett Pdf

Incorporating legislative and syllabus changes, this edition maintains the popular loose-leaf format and contains: practice questions throughout; revision section; topic summaries; recommended reading articles from a range of journals; and more.

ACCA F5 Performance Management

Author : BPP Learning Media
Publisher : BPP Learning Media
Page : 161 pages
File Size : 42,6 Mb
Release : 2016-02-01
Category : Business & Economics
ISBN : 9781472746795

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ACCA F5 Performance Management by BPP Learning Media Pdf

BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.

Management Dynamics

Author : John A. Caspari,Pamela Caspari
Publisher : John Wiley & Sons
Page : 353 pages
File Size : 46,9 Mb
Release : 2004-11-23
Category : Business & Economics
ISBN : 9780471687412

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Management Dynamics by John A. Caspari,Pamela Caspari Pdf

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. Order your copy today!

CIMA Official Exam Practice Kit Performance Operations

Author : Robert Scarlett
Publisher : Elsevier
Page : 264 pages
File Size : 50,7 Mb
Release : 2009-07-18
Category : Business & Economics
ISBN : 9781856177238

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CIMA Official Exam Practice Kit Performance Operations by Robert Scarlett Pdf

HELPING YOU PREPARE WITH CONFIDENCE, AVOID PITFALLS AND PASS FIRST TIME CIMA's Exam Practice Kits contain a wealth of practice exam questions and answers, focusing purely on applying what has been learned to pass the exam. Fully updated to meet the demands of the new 2010 syllabus, the range of questions covers every aspect of the course to prepare you for any exam scenario. Each solution provides an in-depth analysis of the correct answer to give a full understanding of the assessments and valuable insight on how to score top marks. - The only exam practice kits to be officially endorsed by CIMA - Written by leading CIMA examiners, markers and tutors - a source you can trust - Maps to CIMA's Learning Systems and CIMA's Learning Outcomes to enable you to study efficiently - Exam level questions with type and weightings matching the format of the exam - Fully worked model answers to facilitate learning and compare against your own practice answers - Includes summaries of key theory to strengthen understanding

Accounting for Non-accountants

Author : Graham Mott
Publisher : Kogan Page Publishers
Page : 368 pages
File Size : 54,9 Mb
Release : 2008
Category : Business & Economics
ISBN : 9780749452643

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Accounting for Non-accountants by Graham Mott Pdf

"Provides the perfect introduction to the basics of accounting and business finance. It takes you through accounting and financial techniques and terms in an easy-to-follow style."--Cover.

ACCA F5 - Performance Mgt - Study Text 2013

Author : BPP Learning Media
Publisher : BPP Learning Media
Page : 506 pages
File Size : 42,8 Mb
Release : 2011-12-15
Category : Business & Economics
ISBN : 9781445392073

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ACCA F5 - Performance Mgt - Study Text 2013 by BPP Learning Media Pdf

This examiner-reviewed Study Text contains all you need to know for F5, featuring practical applications of management accounting techniques. Knowledge that you should have from your earlier studies such as basic variance analysis is clearly identified and briefly reviewed. Topics that many students struggle with, such as learning curves, are clearly explained with plenty of examples and questions to help your understanding. Key terms are identified throughout to help you to learn new terminology such as short-termism and total quality management.