Performance Measures Concepts and Principles Workshop on CD

Debra A. Smith

Info

Level of TOC knowledge acquired:

Introductory

Designed for:

Business owners, Consultants, Implementers, Managers and Academics

Topics:

Finance and Measurements

Application:

Throughput Accounting

Language:

English

Format:

CD-Rom

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This workshop introduces participants to the problems using traditional performance measurements.

Cost-world measurements of managerial accounting versus the throughput-world measurements of theory of constraints are illustrated through the use of the evaporating cloud technique of TOC thinking processes.

A case study on production batch sizing is used to illustrate the focus of cost-world thinking versus the focus of throughput-world thinking. The relationships of drum-buffer-rope scheduling and buffer management to each step of the five-focusing steps are introduced. 

Workshop Objectives

  • Explain how management accounting with TOC provides relevant decision-making information.
  • Explain management’s core conflict.
  • Recognize cost-world and throughput-world measurements.
  • Explain how to develop effective measurements to exploit and subordinate to the constraint.
  • Construct a measurement conflict cloud.