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MANAGEMENT DYNAMICS Merging Constraints Accounting to Drive Improvement phần 10

30 Tháng 11, 20X2 Giờ làm việc: Số giờ tối đa các nguồn lực tài nguyên có sẵn giờ khả năng bảo vệ phần trăm bảo vệ công suất ước tính có sẵn cho phút năng lực sản xuất ước tính ước tính khả năng thiết lập mục tiêu phút (SCORE) 4,33 tuần @ 45 giờ = 195 giờ tối đa mỗi tháng 2 đánh bóng | 290 Exhibit A. 4 Cost Accounting Flows in Constraints Accounting System 110 Cash in Bank 120 Accounts Receivable 250 Long-term Debt 160 Investment for Improvement 161 Sources of Future Improvement 310 Common stock 220 Liability for POOGI Bonus I 910 Payroll Suspense 320 Retained Earnings 390 Earnings Summary 590 Variable Cost Sales 210 Vouchers Payable 131 Materials 136 Variable Cost 137 Materials in in Process Finished Goods Perron na n ce p rot It 790 POOGI Bonus Expense 395 GAAP Reconciliation 139 Allowance to Restate Inventory at Absorption Cost 650 Operational Expense OE GAAP Earnings 910 Other Revenue and Expense Various Sources 410 Sales Throughput 490 Adjustment to Restate Sales at Cash Key Asset Liability .Equity Revenue - Expense ----------- Suspense Constraints Accounting Similarities and Departures 291 395 GAAP Reconciliation 490 Adjustment to Restate Sales at Cash 590 Variable Cost of Sales 650 Operational Expense 790 POOGI Bonus Expense 910 Other Revenue and Expense These accounts are shown in Exhibit A.4 and are discussed in the following paragraphs. Resource Acquisition The positive control of expenditures provided by the voucher system remains in the constraints accounting system. Expenditures are still vouched and traced to their point of incurrence responsibility. Even though there is greater flexibility and room for managerialjudgment within the limits of the existing budget authorizations managers must be prudent in their expenditures. The Vouchers Payable account operates in exactly the same manner that it does in the GAAP-based system controlling all cash disbursements. Although the acquisition of materials personnel and other contractual services are accounted for in a manner similar to the GAAP system the Cost of Sales line contains only the variable costs of production. The Payroll Suspense account is still used but with a single destination Operational Expense . Note the first three closing entries dotted lines in the earnings summary