{"product_id":"throughput-accounting-9780471251095","title":"Throughput Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cb\u003ePraise for \u003ci\u003eThroughput Accounting: A Guide to Constraint Management\u003c\/i\u003e\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eThroughput Accounting\u003c\/i\u003e 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.\u003cbr\u003e Geoffrey Garland, Controller, StacoSwitch, Inc.\u003c\/p\u003e \u003cp\u003eThis 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.\u003cbr\u003e Rick J. Stevens, President, LeanThinkingbyAccountants, LLC\u003c\/p\u003e \u003cp\u003eA 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 pro\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cb\u003eAbout The Author.\u003c\/b\u003e  \u003c\/p\u003e\u003cp\u003e\u003cb\u003ePreface.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Overview of the Theory of Constraints.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefinitions for the Operational Aspects of the Theory of Constraints.\u003c\/p\u003e \u003cp\u003eThe Operational Aspects of the Theory of Constraints.\u003c\/p\u003e \u003cp\u003eNature of the Constraint.\u003c\/p\u003e \u003cp\u003eDefinitions for the Financial Aspects of the Theory of Constraints.\u003c\/p\u003e \u003cp\u003eThe Financial Aspects of the Theory of Constraints.\u003c\/p\u003e \u003cp\u003eThe Opportunity Cost of Operations.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Constraint Management in the Factory.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLocating the Constraint.\u003c\/p\u003e \u003cp\u003eManagement of the Constrained Resource.\u003c\/p\u003e \u003cp\u003eTypes of Policy Constraints.\u003c\/p\u003e \u003cp\u003eThe Constraint Buffer.\u003c\/p\u003e \u003cp\u003eThe Assembly Area Buffer.\u003c\/p\u003e \u003cp\u003eProduction Scheduling.\u003c\/p\u003e \u003cp\u003eBatch Sizes.\u003c\/p\u003e \u003cp\u003eMachine Setups—Sales Perspective.\u003c\/p\u003e \u003cp\u003eMachine Setups—Reduction Efforts.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Throughput and Traditional Cost Accounting Concepts.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Emphasis on Cost versus Throughput.\u003c\/p\u003e \u003cp\u003eThe Emphasis on Product Cost versus System Profitability.\u003c\/p\u003e \u003cp\u003eVariations in the Treatment of Low-Margin Products.\u003c\/p\u003e \u003cp\u003eThe Emphasis on Burdened versus Throughput Pricing.\u003c\/p\u003e \u003cp\u003eVariations in Scrap Reporting.\u003c\/p\u003e \u003cp\u003eVariations in Variance Analysis.\u003c\/p\u003e \u003cp\u003eThe Treatment of Direct Labor.\u003c\/p\u003e \u003cp\u003eInventory Valuation.\u003c\/p\u003e \u003cp\u003eActivity-Based Costing versus Throughput Accounting.\u003cbr\u003e \u003c\/p\u003e \u003cp\u003eDirect Costing versus Throughput Accounting.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Throughput and Financial Analysis Scenarios.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Basic Throughput Analysis Model.\u003c\/p\u003e \u003cp\u003eThe Low Price, High Volume Decision.\u003c\/p\u003e \u003cp\u003eThe Low Price for Export Market Decision.\u003c\/p\u003e \u003cp\u003eThe Outsourced Production Decision.\u003c\/p\u003e \u003cp\u003eThe Increased Downstream Capacity Decision.\u003c\/p\u003e \u003cp\u003eThe Increased Upstream Product Processing Decision.\u003c\/p\u003e \u003cp\u003eThe Increased Sprint Capacity Decision.\u003c\/p\u003e \u003cp\u003eThe Additional Quality Workstation Decision.\u003c\/p\u003e \u003cp\u003eThe Increased Constraint Staffing Decision.\u003c\/p\u003e \u003cp\u003eThe New Product Addition Decision.\u003c\/p\u003e \u003cp\u003eThe Product Cancellation Decision.\u003c\/p\u003e \u003cp\u003eThe Altered Product Priority Decision.\u003c\/p\u003e \u003cp\u003eThe Raw Material Constraint Decision.\u003c\/p\u003e \u003cp\u003eThe Constraint in the Marketplace Decision.\u003c\/p\u003e \u003cp\u003eThe Plant Closing Decision.\u003c\/p\u003e \u003cp\u003eUnderlying Concepts of the Throughput Analysis Model.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Throughput in the Budgeting and Capital Budgeting Process.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCapital Budgeting with Throughput Accounting.\u003c\/p\u003e \u003cp\u003eBudgeting for Revenue with Throughput Accounting.\u003c\/p\u003e \u003cp\u003eBudgeting for New Products with Throughput Accounting.\u003c\/p\u003e \u003cp\u003eBudgeting for Operating Expenses with Throughput Accounting.\u003c\/p\u003e \u003cp\u003eBudgeting for Production Labor Expenses with Throughput Accounting.\u003c\/p\u003e \u003cp\u003eBudgeting for Sales Department Expenses with Throughput Accounting.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Throughput and Generally Accepted Accounting Principles.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Nature of Generally Accepted Accounting Principles.\u003c\/p\u003e \u003cp\u003eDifferences Between Throughput and GAAP Accounting.\u003c\/p\u003e \u003cp\u003eIncome Statements for Throughput Accounting and GAAP.\u003c\/p\u003e \u003cp\u003eModifying the Chart of Accounts for Throughput Accounting.\u003c\/p\u003e \u003cp\u003eReconciling Throughput Accounting to GAAP.\u003c\/p\u003e \u003cp\u003eThroughput Accounting and Cost-Plus Contracting.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Throughput and Control Systems.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConstrained Resource Controls.\u003c\/p\u003e \u003cp\u003eBuffer Controls.\u003c\/p\u003e \u003cp\u003eProduction Scheduling Controls.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Throughput and Performance Measurement and Reporting Systems.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRatio of Throughput to Constraint Time Consumption.\u003c\/p\u003e \u003cp\u003eTotal Throughput Dollars Quoted in the Period.\u003c\/p\u003e \u003cp\u003eRatio of Throughput Dollars Quoted to Throughput Firm Orders Received.\u003c\/p\u003e \u003cp\u003eSales Productivity.\u003c\/p\u003e \u003cp\u003eRatio of Throughput Booked to Shipped.\u003c\/p\u003e \u003cp\u003eTrend Line of Sales Backlog Dollars.\u003c\/p\u003e \u003cp\u003eRatio of Maintenance Downtime to Operating Time on Constrained Resource.\u003c\/p\u003e \u003cp\u003eThroughput of Post-Constraint Scrap.\u003c\/p\u003e \u003cp\u003eConstraint Utilization.\u003c\/p\u003e \u003cp\u003eConstraint Schedule Attainment.\u003c\/p\u003e \u003cp\u003eManufacturing Productivity.\u003c\/p\u003e \u003cp\u003eManufacturing Effectiveness.\u003c\/p\u003e \u003cp\u003eOrder Cycle Time.\u003c\/p\u003e \u003cp\u003eThroughput Shipping Delay.\u003c\/p\u003e \u003cp\u003eInventory Turnover.\u003c\/p\u003e \u003cp\u003eReturn on Investment.\u003c\/p\u003e \u003cp\u003eThroughput Contribution Report.\u003c\/p\u003e \u003cp\u003eBuffer Management Report.\u003c\/p\u003e \u003cp\u003eBuffer Hole Percentage Trend Report.\u003c\/p\u003e \u003cp\u003eMisleading Measurements and Reports.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Throughput and Accounting Management.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThroughput Analysis Priorities.\u003c\/p\u003e \u003cp\u003eThe Subordination Concept.\u003c\/p\u003e \u003cp\u003eThe Duration of Capacity Constraints.\u003c\/p\u003e \u003cp\u003eThe Inventory Build Concept.\u003c\/p\u003e \u003cp\u003eThe Capacity–Buffer Interrelationship.\u003c\/p\u003e \u003cp\u003eInvestment Analysis.\u003c\/p\u003e \u003cp\u003ePrice Formulation.\u003c\/p\u003e \u003cp\u003eTransfer Pricing.\u003c\/p\u003e \u003cp\u003eCost Reporting.\u003c\/p\u003e \u003cp\u003eStaffing Decisions.\u003c\/p\u003e \u003cp\u003eThe Problem with Using Throughput Accounting for Tactical Changes.\u003c\/p\u003e \u003cp\u003eThroughput Software and Makeshift Systems.\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Throughput Case Studies.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSummary.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIndex.\u003c\/b\u003e\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default 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