دانلود مقاله ترجمه شده تئوري محدوديت ها : يك ارزيابي مقايسه اي (ظرفيت حاشيه اي = حاشيه سود )

The worldwide economic reorganisation of the last decade has regularly been accompanied by appeals to concepts of lean manufacturing and flexible systems. These generally imply a scaling of productive and operating capacity to match demand and current throughput levels. The issue of how to manage scarce capacity has risen in priority both because of a constant search for greater efficiency and because of imbalances between the supply and demand of many resources. Multiple constraints have emerged throughout the Irish economy for individual firms, and for entire sectors. Firms in the internationally traded sector operate within the constraints of globalised lean production models. Those in the non-traded sectors face novel problems related to the shortage of staff and other resources, where slack and under-utilisation might previously have presented the primary resource issues

A question arises as to contribution of management accounting in managing such problems, given that issues related to capacity have long been considered in accounting. Despite this there is a relative lack of advanced quantitative techniques in daily use as recommended in the literature. The optimisation approach of linear programming allows for the solution of complex problems involving multiple capacity constraints. While the principle has been known, and taught on accounting courses for a long perio d, there is little evidence of widespread use in accounting or broader managerial practice

In “The Goal” Eli Goldratt reinvigorated traditional optimisation insights by presenting them in the repackaged form of the Theory of Constraints (Goldratt and Cox (1993)). This management best seller took the form of a thriller following the struggle of plant manager with 90 days to save his loss making operation from shutdown. In it Goldratt and Cox attack cost accounting as the “enemy number one of productivity” and instead called for a holistic process of ongoing improvement integrating techniques such as MRP, Just in Time and Statistical Process Control 

1. INTRODUCTION

2. THE THEORY OF CONSTRAINTS

3. THE THEORY OF CONSTRAINTS AND ACCOUNTING

4. MANAGEMENT ACCOUNTING AND THROUGHPUT ACCOUNTING

5. THE ROLE OF OPTIMISATION

6. THE CURRENT POSITION OF BOTTLENECK MANAGEMENT 

8. CONCLUSION