Management Dynamics: Merging Constraints Accounting to Drive Improvement
Focusing on practical, dynamic solutions for weaknesses in the interdependent parts of an organization, Management Dynamics provides a comprehensive introduction to the Theory of Constraints (TOC) in profit-oriented organizations, complete with the crucial but oft-missing pieces of the constraint theory–a fully integrated and supporting accounting system and the dynamic motivator to drive ongoing improvement in the bottom line.
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Chapter 1. Thinking Bridges.
Evaluating Decision Alternatives.
Thinking Bridges Example.
Chapter 2. Constraints.
TOC Focusing Process.
Identifying Ongoing Improvement.
Chapter 3. Internal Financial reporting.
Early Throughput Accounting.
Cost Control in a Throughput World.
Constraints Accounting versus Throughput Accounting.
Chapter 4. Motivation and the Budget.
Motivation for a Process of Ongoing Improvement.
Role of Financial Manager.
Establishing a Budgetary Revision and Reporting Process.
Chapter 5. Constraints Accounting Terminology and Technique.
Basic Financial Control Metrics.
Capital Write-Off Methods.
Chapter 6. Pricing.
Decoupling Throughput from Operational Expense.
Constraints Accounting Approach to Pricing.
Chapter 7. Tactical Subordination in Manufacturing.
Buffer Management Reporting.
Chapter 8. Tactical Subordination in Project Management.
Critical Path versus Critical Chain.
Project Management Constraints.
Subordination Reporting in Projects.
Critical Chain Buffer Reports.
Current Status of Critical Chain.
Simplified Critical Chain.
Chapter 9. Tactical Subordination in Sales.
Leveraging Constraints to Create Compelling Offers.
Chapter 10. People: A Valuable Asset.
Empowerment and Respect: Aligning Authority, Responsibility, and Long-term Commitment.
Personnel Employment Decisions.
Chapter 11. Strategy and Conclusions.
Successful Constraint Management.
Appendix: Accounting System Structure.
Brief History of Cost Accounting.
Cost and Revenue Flows.
Constraints Accounting Similarities and Departures.
PAMELA CASPARI, an educator, consultant, Jonah, and professional writer, has spent the last eight years involved with in-depth research and critical analysis of measurement issues relating to constraint management and the Theory of Constraints. In addition, she conducts training courses in broad cross-sections of companies, using logical thought processes to improve communication, enhance knowledge of constraints, and employ successful conflict resolution techniques.