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Production Economics with the Use of Theory of Constraints

Wojakowski P.

Research in Logistics & Production

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2016

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Vol. 6, No. 1

79--88

EN

The article is a literature review in the scope of theory of constraints in manufacturing companies developed by E. Goldratt. Particular emphasis is placed on the economic sphere of such companies as opposed to the literature dedicated to solving production control problem by using DBR technique advocated by developers and active users of theory of constraints. The article aims to show the approach to the presentation of measurements developed by theory of constraints in the context of corporate net profit and return on invested money in productive activities in the real industrial plants. This is called throughput accounting that indicates the effectiveness of money processing in the production system. In addition, literature analysis aims to show the degree of utilization of theory of constraints in scientific environments in the context of efficiency measures in achieving the goal objective of making money or achieving degree of operational expenses savings in production systems.

2

Zastosowanie teorii ograniczeń w dziedzinie ekonomiki przedsiębiorstw produkcyjnych

Wojakowski P.

Gospodarka Materiałowa i Logistyka

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2015

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nr 11

XIV--XVIII

PL

Teoria ograniczeń stała się powszechnym narzędziem wspomagającym podejmowanie codziennych decyzji menedżera produkcji. Jej łatwość w przyswojeniu i absolutnie zdroworozsądkowe podejście do rozwiązywania problemów natury organizacyjnej nastawione na osiągnięcie poprawy zysku netto oraz zwrotu z inwestycji przyczyniło się do wzrostu konkurencyjności wielu firm i korporacji międzynarodowych. Kluczowym staje się więc zrozumienie przewodnich zasad ekonomicznych stosowanych przez teorię ograniczeń służących właśnie do wspomagania decyzji w zakresie rachunkowości zarządczej. Teoria ograniczeń definiuje zbiór miar i wskaźników określających działalność systemu produkcyjnego w ujęciu finansowym. Całość określa się mianem rachunkowości przerobowej. W niniejszym artykule przedstawiono ogół stosowanych wskaźników rachunkowości przerobowej oraz dokonano przeglądu literatury w zakresie jej stosowania.

EN

Theory of Constraints has become a common tool to support every day decisions of production manager. Its ease of assimilation and absolutely commonsensical approach to solving problems of an organizational nature aimed at achieving improvement in net profit and return of investment has contributed to the competitiveness of many companies and international corporations. Thus it is crucial to understand the guiding economic principles of theory of constraints used for supporting decision in the field of management accounting. Theory of Constraints defines a set of measures and indicators to clarify the activities of the production system in financial terms. The whole is called throughput accounting. This article presents factors used in throughput accounting in general and comprises a review of the literature in terms of its use.

3

Using of throughout accounting in manufacturing companies - case studies

Trojanowska J., Koliński A., Kolińska K.

Management and Production Engineering Review

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2011

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Vol. 2, No. 1

47-54

EN

In the article using of throughout accounting in manufacturing companies was presented. Authors solved the example according to the traditional approach, that is with application of measures used universally in the cost accounting and then according to new approach, with application of measures proposed by the theory of constraints. It was shown that based only on unit costs and a local productivity while analyzing profitability of investment isn't possible because we should take care of importance of the given source into account from a point of view of the purpose which the organization want to achieve.