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Constraint
Accounting Measurements |
Theory of Constraints (TOC) Accounting and Measurements Discussions
This web site provides partial archives for the TOC-L/Goldratt/APICS CMSIG discussion forum as it relates to measurement and accounting issues. Last updated: 2001-11-28.
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New to TOC? |
If you are a newcomer to the Theory of Constraints (TOC), you will probably also want to visit the Iowa State University CIRAS (Center for Industrial Research and Support) TOC website maintained by Tim Sullivan for a very understandable, but sound, introduction to TOC and the Crazy About Constraints! web site for general information. |
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Best Pick |
Course materials for the Constraints Accounting and POOGI Bonus Seminars are being made available on a limited basis. See the announcement on the Constraint Accounting Measurements Homepage for details. For an introduction to accounting measurements and techniques for use with a Theory of Constraints implementation: Thomas Corbett, Throughput Accounting, North River Press (1998). |
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NOTICE: The TOC discussion list is now being hosted by APICS. Since an archive by thread is provided by APICS, this page is no longer necessary as an archive. Thus I will no longer attempt to maintain all threads of lasting interest, but rather will attempt to do a better job of capturing the measurement and accounting aspects of the discussions. John Caspari, 12-13-97 |
These postings are not comprehensive and significant editorial judgment has been exercised. Specifically excluded are copyrighted postings, items that I know to be available elsewhere on the net, items that duplicate previous discussions, and items with a limited time horizon.
Where postings quote previous postings, the quote is shown in italics. The following topics are currently available (Dates are approximate time of last addition to this page).
- 98-12-11 ABC (Activity Based Costing) -- Fundamentally Flawed?
- 97-09-01 Activity Based Costing (ABC)
- 98-12-11 Activity Based Costing (ABC) Generic Cloud
- 96-12-27 Actual Experiences
- 96-12-27 Agile Manufacturing
- 97-01-25 Allocation
- 96-10-27 Balanced Scorecard
- 96-11-29 Bayesian Networks
- 97-09-01 Benchmarking
- 98-12-11 Budget Scheduling Period: See Budgeting and Buffers
- 98-12-11 Budgeting and Buffers
- 96-07-17 Buffers
- 00-00-00 Case Studies:
96-10-17 A Laboratory for the Repair of Communication equipment
97-01-25 Household Management - 96-08-20 Categories of Legitimate Reservation
- 97-09-01 CEO's conflict (people vs costs)
- 96-10-18 Change Process (Includes subjects: managing change, TOC launch advice, resistance to change)
- 96-12-20 Chaos Theory, Quantum Physics and Cause-effect
- 97-02-01 Common Causes and Special Causes
- 98-12-25 Compensation/Reward Systems
- 97-05-11 Constraint Based Costing System
- 97-05-11 Constraints Accounting
- 97-02-16 Core Problem Cause and Effect
- 97-09-01 Core Problem vs Constraint: is there a difference?
- 96-03-03 Cost Reduction Mentality Discussion of the Cost World and why we focus on cost rather than throughput.
- 97-10-17 Critical Chains (See also Projects: capacity and bottlenecks)
- 96-07-23 Creating Shareholder Value
- 97-03-04 Cults and Chupchiks
- 97-03-09 Customer UDE’s in Dry Cleaning
- 96-04-15 Departmental Throughput?
- 96-08-20 Dice Game
- 96-03-04 Drum-Buffer-Rope (BBR) Scheduling
- 96-09-19 Economic Value Added (EVA)
- 96-11-29 Education, K-12 (and kids alternative education)
- 96-09-16 Employee Empowerment (originally 'Hmm!')
- 96-12-15 ERP System features that support TOC
- 97-02-16 Evaporating Cloud
- Examples of
use of TOC Thinking Processes
96-08-22 Training at Branch Locations - 96-10-17 Fifth Discipline & TOC (includes Causal Loop Diagrams)
- 96-09-04 Five Steps (of the TOC Focusing Process) -- Modifications
- 97-01-25 Flowcharting (Drawing Trees) Software, mechanics, and techniques related to drawing and displaying thinking process (TP) trees.
- 97-05-02 FLUSH
- 96-09-16 Formal and Informal Measurements
- 97-05-02 Genetic Algorithm
- 96-10-27 Goals
- 96-07-23 Growth Strategy -- Johnson Controls
- 97-03-05 Health Care & Hospitals, TOC Applied to
- 96-06-02 I, OE, and Depreciation
- 96-07-30 IDD and TDD Includes subject TOC in Make to Stock Environments.
- 96-01-29 Ideas about Throughput in NFPOs
- 00-00-00 Intuition -- see "TP -- Can It Be Trusted?"
- 96-08-23 Impact of Inventory on Bottom Line
- 96-12-27 Improvement (of TOC and TP)
- 96-10-04 Injections
- 97-01-25 Interactive constraints
- 96-05-27 Internal Control and TOC
- 97-09-01 Inventory & Production
- 97-03-04 Irresistible offers
- 96-03-03 Is the Core Problem True?
- 97-09-01 Joint Product Costs
- 97-10-17 JIT vs. TOC
- 96-12-15 Line balancing
- 97-04-05 Line Balance, TAKT TIME, and TOC
- 97-03-04 Local Measurements See also topic IDD and TDD.
- 98-08-22 Local measurements consistent with global constraints
- 97-09-10 Make Vs. Buy
- 97-10-17 Measurements/Assumptions
- 96-11-27 Minimal Planning
- Miscellaneous
Postings (Section A). This is a category which contains postings which
have not yet received sufficient response to warrant a separate page.
96-04-02 Project management software
96-10-17 TOC and causal loop diagrams (Transferred to "Fifth Discipline & TOC")
96-03-25 Education and the thinking processes
96-04-22 Quotes for TOC
96-03-07 What is the "customer" of a public school
96-03-07 TOC in the tile manufacturing industry
96-03-07 TOC for marketing applications
96-03-11 TOC only for top management?
96-03-07 TOC and internal IS organizations
96-03-07 IO maps and future reality; constraints within The Goal
96-03-03 Reward systems based on throughput
96-01-27 TOC and ratios - Miscellaneous
Postings (Section B)
96-02-29 Definition of TP
96-02-24 TOC and innovation
96-02-20 TOC--what's the difference?
96-02-11 Display of time buffers
96-02-11 Goals and necessary conditions
96-02-15 Decentralized nonhierarchical systems
96-01-27 the "end of the month crunch"
96-01-27 PhD research at Cranfield University UK - Miscellaneous
Postings (Section C).
96-07-05 Environmental applications of TOC. This thread also contains a good deal of discussion about the appropriate use of the forum.
96-03-26 U. S. auto industry QS-9000 and TOC - Miscellaneous
Postings (Section D)
96-05-27 TP & Socratic Method
96-05-20 Supply chain management
96-07-30 CCR (Capacity Constrained Resource)
96-07-17 TP Exercises
96-07-30 Sears and TOC
96-07-23 Suboptimization - Miscellaneous
Postings (Section E)
96-10-28 A Glimpse of the Light - 96-11-29 MRP2
- 97-04-05 Multi-tasking (see also "critical chains")
- 97-02-15 Non-TOC Equivalents
- 97-03-09 Order Release Planning
- 96-10-17 Organizational Learning: About Alex Rogo - "The Goal"
- 96-08-31 Organizational Self-Similarity
- 96-08-20 Pacing Phenomenon
- 97-01-25 Peoples' Behavior
- 97-09-01 Performance Metrics: Floor Space
- 97-05-02 Pricing & Quotation
- 97-09-10 Pricing, Marginal
- 96-10-04 Process Management and TOC
- 96-10-27 Product Cost -- Do you exist? See also Constraints Accounting
- 97-03-04 Product Development: Which Product First?
- 96-09-16 Productivity
- 97-09-10 Project Management (see also subjects: Critical Chains, Flush, Projects: capacity and bottlenecks)
- 97-04-29 Projects: capacity and bottlenecks (See also Critical Chains)
- 01-07-31 Ratios (T/I and T/OE)
- 97-01-25 Relationship UDES
- 00-00-00 Rizzo, Tony: Short
Articles. (Tony often writes short articles -- I am going to try to
collect them here.)
96-10-28 The Membrane Of The Mind
96-10-28 Giving It Away
97-01-25 Evolutionary twig
96-12-20 The Way Geese Fly
97-03-07 People as a Variable Cost
97-03-29 Home Alone
97-04-30 Postulates - 97-03-09 Schools, TOC for
- 97-05-11 Scrap -- Include in T calculation?
- 97-09-01 Seasonal Products (Ice Cream--Back to Basics & 5 focusing steps)
- 97-03-09 Service Organizations, TOC for
- 97-03-09 Service Organizations, TOC metrics applied to
- 97-05-02 Software for TOC
- 97-09-10 Software Development, TOC Applied to
- 97-09-10 Subordinating--When it isn't your bottleneck
- 00-00-00 T, I, & OE: Nature and Definition. See TOC & Public Service; T, I, and OE
- 97-01-06 T, I, and OE (Includes subject: Empty What's Full)
- 96-11-29 Teleworking, flexi-time and TOC
- 96-02-11 The Dark Side of the UDE. Note that this category captures the subject "TOC/TP." The nature and role of an undesirable effect (UDE) in the current reality tree (CRT). Discussion continues into exposing goals and necessary conditions if they have not previously been made explicit.
- 00-00-00 Throughput Accounting: See Constraints Accounting
- 97-09-10 Throughput Accounting in chemicals manufacturing
- 97-10-17 Throughput Calculation -- Cost Flow Assumption
- 97-03-29 Throughput World vs. Cost World (Product Development)
- 97-03-05 Throughput/time of constraint
- 96-06-05 TOC in continuous process plants
- 96-09-08 TOC in Semiconductor Manufacture
- 96-03-26 TOC--Is it Worth the Price? Includes subject, Who is a Jonah?
- 96-01-27 TOC & Public Service--Section A. TOC as it relates to not for profit organizations. Also contains discussion of the nature of T, I, and OE.
- 96-07-10 TOC & Public Service--Section B
- 96-04-08 TOC and BPR/TQM
- 96-02-03 TOC and Product Line Pruning
- 96-09-08 TOC and Production - a Question (implementing TOC in local areas only)
- 96-02-16 TOC and R&D
- 96-07-30 TOC Applied to Personal Goals
- 96-01-28 TOC Limits, Its application in Public Economics: note that this category captures some material related to the structure of the TP (thinking processes) per se. See also "The Dark Side of the UDE" for TP material.
- 97-02-01 TP as a whole
- 96-02-11 TP -- Can It Be Trusted? (Includes subject "Intuition") Section A
- 96-03-03 TP -- Can It Be Trusted? (Includes subject "Intuition") Section B
- 97-03-05 TOC/TP and INNOVATION
- 96-05-15 Transfer Pricing
- 96-11-29 Uncertainty and risk
- 96-12-15 Union Quandry
- 96-08-20 Use of Trees to Communicate Common Sense on Internet
- 00-00-00 Who is a Jonah? See: TOC -- Is it Worth the Price?
- 97-02-15 Value Added Cost
- 96-11-29 Why [is the spread of TOC] so slow?
Go to 
Constraint Accounting Measurements
homepage.
11-28-2001