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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 5

Chi phí đo thế giới không hướng dẫn chúng ta một cách chính xác. Các hành vi chi phí tiềm ẩn trong các phép đo thế giới chi phí là không thực tế.Đối với giả định thứ năm, từ một điểm kiểm soát của các tạp chí và sổ cái cấu trúc của một hệ thống kế toán kép hiện đại dựa trên một tạp chí | Exploitation Decisions 115 EXPLOITATION DECISIONS In this section we explore the ways in which the global T I and OE measurements affect exploitation decisions as we use the measurements to guide decision making within a constraints accounting framework. Exploitation decisions that are supported by cost analysis such as production batch sizing throughput or sales mix and pricing are influenced by constraints accounting measurement in similar ways. The setup cost component of the production batch-sizing model and throughput mix are considered in this chapter and the pricing question is considered in the next. Exploitation has to do with getting the most throughput out of the existing environment. The significant constraints accounting attribute in the financial analyses for exploitation is the explicit recognition of the throughput effect of opportunity costs. The major financial impact will always be in terms of potentially expanded or lost throughput. If the analysis does not reveal a significant throughput effect then it points to a choopchick.41 Setup Cost Consider the case of setup cost which is a component of the traditional batch-sizing model. The traditional model is illustrated in Exhibit 5.13. The cost of setting up equipment consists of the labor and materials costs with the labor cost portion likely comprising the major portion. As the quantity of units produced with each setup which is the production batch size increases the total annual setup cost and average setup cost per unit decrease. Larger batch sizes imply fewer batches and less cost. Exhibit 5.13 Traditional Batch Size Model Batch Size Setup Cost À Carrying Cost Total Cost 116 Constraints Accounting Terminology and Technique The traditional perspective of setup cost is shown in Exhibit 5.13 and subsequent exhibits by the square line. Consider an example with the following characteristics Annual carrying cost 3 per unit Annual sales 10 000 000 Annual raw materials usage 6 000 000 Setup time for