Theory of constraints (TOC) 限制理论:目的是最大化生产力 throughput。
理论假设 Assumption:
TOC 理论 focuses on factors bottlenecks which are constraints to this maximization.
补充:概念比较
Bottlenecks management:产能受限于瓶颈资源,分析必须保证该资源充分利用。
在该理论下,企业的目的是实现 TPAR>1,说明 throughput>operation cost,实现盈利。
★考点‐分析 Suggest how a TPAR could be improved
思路:从计算公式着手,1) 分母变大(提高售价,降低材料成本),2) 分子变小(降低生产成本/运营成本), 3) 提高瓶颈资源的产能 Improve the productivity of the bottleneck
★考点‐计算题(11.June.Q5) Goldratt’s 5 setps for multi‐products decision making
Limitations of TPAR 缺点/限制
It concentrates on the short‐term decision making. The bottleneck and labor costs are largely fixed. However, it is not realistic for a business to produce on the short term only. 利于短期决定,其理论假设与现实不符。
It is more difficult to apply throughput accounting concepts to the longer term when all costs are variable. The company should consider this long term view before rejecting products with a TPAR < 1. 固定成本长期不可能不变,所以需要从长期来考虑,即时 TPAR<1 的产品,有长期战略意义,也要继续生产。所以,不能仅仅从 TPAR 来判断。
补充:概念比较
|
|
Traditional costing |
Throughput accounting |
|
Variable cost |
Material, Labor & VOH |
Material only |
|
Fixed cost |
FOH + others |
Labor + Overhead + others |
|
Inventory valued at |
Total production cost |
Material only |
|
Value added |
When items produced |
When items sold |
|
Product profitability |
Sell price – product cost |
Rate at money is earned (TPAR) |
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