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acca F5知识点:Throughput accounting详解进入阅读模式

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2018-10-09 17:30:59| 来源:中公财经网

Theory of constraints (TOC) 限制理论:目的是最大化生产力 throughput。
理论假设 Assumption:

  1. Material is the only totally variable cost in the short‐term.短期内只有材料是可变成本
  2. Direct labor costs are not variable in the short‐term. Many employees are usually guaranteed a minimum weekly wage.短期内工资非可变成本,许多员工是固定工资。

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。

  1. Identify the binding constraints 确定瓶颈
  2. Exploit. 开发,确保瓶颈资源充分利用
  3. Subordinate. 协同,其他步骤放慢进度来配合瓶颈资源,关键是不要有 WIP 产生。
  4. Evaluate the systems bottleneck.评估+提供 increase sources or improve its efficiency.
  5. Return to step 1. 通常,一个瓶颈克服,就会有另一个瓶颈产生。重复步骤提升。


★考点‐计算题(09. June.Q1)

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

  1. Identify the bottleneck 确定瓶颈
  2. Calculate the throughput per unit for each product 计算每个产品的 throughput/unit
  3. Calculate the throughput per unit of the bottleneck resource for each product 计算

throughput/machine hour

  1. Rank the products in the order of the result 分等级,按步骤 3 的数值由高到低排名
  2. Allocate resources using rank for best production plan. 按照等级分配 bottleneck 资源

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)

acca f5知识点:Absorption costing简介
acca F5知识点:Activity‐based costing详解
acca F5知识点:Target costing详解
acca F5知识点:Life cycle costing详解

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