Unbelievable Decisions by Companies You Would Know if I Could Name Them | p. 1 |
The Measurement Nightmare | p. 21 |
Theory of Constraints: The Evolution of a Revolution | p. 31 |
How We Got into this Accounting Measuring Mess | p. 43 |
Using TOC Logic To Determine Batch Sizes | p. 46 |
A New Unit Cost Measurement Using Old Management Accounting Concepts | p. 51 |
Overhead Cost Allocation in Product Costing | p. 56 |
Drum-Buffer-Rope Basics and Predictable Implementation Effects | p. 63 |
The Buffer Objective | p. 65 |
Expediting According to the Buffer | p. 65 |
Sizing the Buffer | p. 66 |
System Improvements Through Buffer Management | p. 66 |
Protective Capacity of Non-Constrained Capacity Resources | p. 67 |
The Drum | p. 67 |
The Rope | p. 68 |
Drum-Buffer-Rope Scheduling | p. 70 |
Finding the Production CCR | p. 70 |
Check the Data | p. 70 |
Allocation of Raw Material Resource Stocks | p. 71 |
Case Study on Cutting Batch Sizes | p. 72 |
New Manufacturing Floor Measures and Reporting | p. 77 |
Constraint Identification Reporting | p. 78 |
Exploitation | p. 80 |
New Measures for Operations: Subordination | p. 89 |
Review of the Basics | p. 90 |
The Reference Environment | p. 94 |
Identifying the Metric Conflict and Aligning Priority | p. 95 |
Constructing an Action-No Action Cloud | p. 103 |
Guidelines for Construction of a Cloud | p. 103 |
Guidelines for Completion of the Cloud | p. 104 |
Conflict Cloud Solution Elements | p. 104 |
Resolving Conflicts | p. 104 |
The Bridge Between Throughput and GAAP Financial Statements | p. 107 |
Procedure for Reconciliation of Throughput and Full-Absorption Accounting | p. 109 |
Illustration of Throughput and Full-Absorption Financial Statement Reconciliation | p. 109 |
Assumptions for XYZ Company Example | p. 110 |
Different Product Cost Information, Different Strategic Decisions | p. 113 |
Four Basic Strategic Decisions from a Theory of Constraints/Management Accounting Standpoint | p. 115 |
How To Read a Logic Tree | p. 121 |
A Synopsis of the Lessons from the Logic Trees | p. 125 |
Evaluating the Cost of Setups and the Investment in Sprint Capacity at Non-Constraints | p. 126 |
Aligning Strategy in the Organization | p. 131 |
Recognizing the Interdependencies of Different Strategic Thrusts and the Effect on ROI | p. 134 |
How Do We Get There From Here? | p. 138 |
Valuing Human Capital | p. 141 |
Where Do We Go From Here? | p. 141 |
Strategic Thinking Processes of the Theory of Constraints | p. 143 |
What Does the Term "Breakthrough Solution" Really Mean? | p. 144 |
The Jonah Process | p. 145 |
The Basic Problem | p. 145 |
The Process | p. 145 |
Definition of the Underlying Problem | p. 146 |
Definition and Construction of the Solution | p. 152 |
Construction of the Implementation Plan | p. 153 |
Ensuring the Buy-In of Key Collaborators | p. 154 |
Agreement on the Problem | p. 157 |
Agreement on the Direction of the Solution | p. 157 |
Agreement That the Solution Will Yield the Desired Results | p. 158 |
Agreement That No Disastrous Side Effects Will Occur | p. 158 |
Agreement on the Implementation Requirements and Plan | p. 158 |
Agreement by All Key Collaborators That They Can Move Forward with Confidence | p. 159 |
Breaking Organizational Constraints Process | p. 159 |
The Basic Problem | p. 160 |
The Process | p. 160 |
Does One Primary Problem Really Exist for an Organization? | p. 161 |
Consensus on the Real Organizational Problem | p. 161 |
Consensus on the Direction for the Organization | p. 164 |
Committing to Making it Happen | p. 165 |
External Constraints Process | p. 165 |
The Basic Problems | p. 165 |
Zero-One Game | p. 165 |
Supplier Perception of Value vs. Buyer Perception of Value | p. 166 |
The Basic Solution: Solving Your Problems by Solving Someone Else's | p. 168 |
Some Starting Assumptions | p. 169 |
The Process | p. 170 |
Offer Selection | p. 170 |
Determine the Core Dilemma Responsible for Some or Many of the External Entity's Significant Problems | p. 170 |
Determine What Must Be Challenged To Address the Core Conflict | p. 171 |
Determine a Breakthrough Offer To Address the External Entity's Core Conflict | p. 172 |
Develop an Implementation Plan Addressing the Obstacles Blocking Implementation of the Solution | p. 174 |
Learn How To Sell the Offer Internally and Externally | p. 174 |
Agreement on the Problem | p. 174 |
Agreement on the Direction of the Solution | p. 174 |
Agreement That the Solution Will Yield the Desired Effects | p. 175 |
Agreement That No Disastrous Side Effects Will Occur | p. 175 |
Agreement on the Implementation Requirements and Plan | p. 175 |
Agreement by Key Collaborators That They Can Move Forward with Confidence | p. 175 |
Summary | p. 176 |
Index | p. 177 |
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