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Sommario
Introduction. Chapter 1 The need for an improvement over ‘Cost Accounting’ methodology – Daily Bread, Part 1. Chapter 2 A Conceptual, yet Natural, Way to Make Decisions. Chapter 3 Information is derived from Hard Data, Intuition and Assessment of Uncertainty. Chapter 4 Throughput – a key concept pointing in a sensible direction – Daily Bread, Part 2. Chapter 5 More on the problematic nature of capacity. Chapter 6 Analyzing a Simple Case – P&Q, Part 1. Chapter 7 Some thoughts about accounting principles and standards. Chapter 8 A more realistic case – Daily Bread, Part 3. Chapter 9 Using what-if analysis to support mutual decisions. Chapter 10 T-generators and Critical Resources – Two new required terms. Chapter 11 Finding more to sell – Choco-for-You, Part 1. Chapter 12 Evaluating the next leap in performance and its required investment – Choco-forYou, Part 2. Chapter 13 Analyzing the significant decisions as explored in the Choco-for-You case. Chapter 14 The Role of Time and Timing in Decision Making. Chapter 15 Cash as a special critical resource. Chapter 16 The Quality of Earnings – from the perspective of a TOC minded CPA. Chapter 17 Now, it’s time for a Big Move- Daily Bread, Part 4. Chapter 18 An Analysis of Acquisitions. Chapter 19 Management attention as a special critical resource. Chapter 20 The Critical Nature of Metrics. Epilogue: What we have Covered Together. Appendix A. Modeling and data Requirements for Performing the What-If Scenarios. Appendix B. Specifics on What Metrics to Use and When they are Applicable. Appendix C. Table of Figures. Appendix D. Table of Tables.
Info autore
Eli Schragenheim, Henry Camp, Rocco Surace
Riassunto
This book offers a new and well-defined process that applies to every manufacturing organization and many others that consider both financial impacts and capacity limitations, and also includes the impact of uncertainty by providing the range of reasonable results instead of one number, which is always proven wrong in the end.
