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Tables of Contents for Theory of Constraints and Its Implications for Management Accounting
Chapter/Section Title
Page #
Page Count
Foreward
iii
Introduction
vii
Acknowledgments
ix
About the Authors
xi
Exhibits
xvii
Executive Summary
xix
Introduction
1
8
The Avraham Y. Goldratt Institute
4
1
Our study
5
1
The rest of the book
6
1
Notes
7
2
Theory of Constraints in Theory and in Practice
9
52
Introduction
9
1
The effects of excess inventories on operations
9
3
Throughput Accounting
12
7
TOC and relevant cost analysis
19
1
TOC control measures
20
3
Goldratt's critique of cost accounting
23
3
TOC priorities
26
1
The Drum-Buffer-Rope scheduling system
27
12
Managing nonconstraints
39
3
Managing constraints---the process of ongoing improvement
42
5
The Thinking Process---an overview
47
5
The Thinking Process---our evaluation
52
4
The Thinking Process---summary
56
1
Notes
57
4
Case Studies
61
76
Introduction
61
1
Baxter---Lessines, Belgium
62
6
Company J
68
12
Western Textile Products
80
17
Samsonite Europe N.V.
97
10
Company Q
107
5
Hofmans Forms/Packings
112
13
Kent Moore Cabinets
125
10
Notes
135
2
Further Observations and Conclusions
137
16
The Thinking Process
137
2
Is TOC a ``production thing''?
139
3
TOC and cost cutting
142
1
TOC versus ABC
143
2
The floating bottleneck problem
145
1
Strategic implications of the bottleneck
146
2
Conclusion
148
2
Notes
150
3
Appendix: An Introduction to the Thinking Process
153
Introduction
153
1
Thinking Process---Current Reality Tree
154
10
Thinking Process---Evaporating Clouds
164
7
The Future Reality Tree
171
8
The Prerequisite Tree
179
2
The Transition Tree
181
2
Summary of the Thinking Process
183
3
Notes
186