Hãy hỏi T, I, và đo lường OE câu hỏi toàn cầu về kịch bản 2 và xem nếu bất cứ điều gì đã thay đổi. Điều gì ngăn cản công ty từ ngày càng tăng thông lượng? Câu trả lời cho câu hỏi này đã thay đổi. Công ty hiện đang sản xuất và bán hết công suất của đơn vị, một giới hạn được thành lập bởi máy trạm 102. | Cost Control in a Throughput World 45 matter especially accountants is able to avoid addressing the accounting measurement issues by assuming that they all have been resolved in the direct costing literature. Second it allows all of the previously existing direct costing literature to be applied. Although this literature is not necessarily erroneous we should recognize that direct costing as well as throughput accounting did develop in the cost world paradigm. The existing paradigm of throughput accounting as direct costing is therefore a legacy system that is firmly lodged in the cost It would seem reasonable that a more appropriate paradigm of accounting would be more useful in the throughput world. Such an accounting paradigm would include both the specific recognition of the role of Archimedean constraints and the throughput effects associated with every decision. COST CONTROL IN A THROUGHPUT WORLD Link between Cost and Revenue As seen in Chapter 1 in the section on identifying ongoing improvement it is necessary to break the proportional long-run linkage between throughput and operational expense. Long-run operational expenses tend to be tied closely to throughput for numerous reasons. Many of these reasons are tied to the product-cost concept. We have already seen that the least product cost thinking bridge is a widely accepted paradigm. Another example would be using the cost of a product as calculated by a traditional absorption-costing system to establish the asking or target price for a product. Product costs form the focal point of most cost accounting systems. In turn when used for pricing the cost accounting system ties the future revenue stream directly to the product-cost calculation. The operating budget or annual profit plan is also a means of linking revenues closely to costs. In most organizations the basic means of controlling operational expense OE is the budgetary Costs are in control if they are less than revenues by a .
