КФУ. Карточка публикации. If Your Company is Considering the Theory of Constraints

КАЗАНСКИЙ
ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ

RUS

- EN
- 中文
- ES

IF YOUR COMPANY IS CONSIDERING THE THEORY OF CONSTRAINTS

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2014

Язык

английский

Авторы, сотрудники КФУ

Измайлов Азар Эльясович, автор

Библиографическое описание на языке оригинала

Izmailov А. If Your Company is Considering the Theory of Constraints / A. Izmailov // Procedia - Social and Behavioral Sciences. - 2014. - Vol.150. - P. 925–929.

Аннотация

10th International Strategic Management Conference 2014

Ключевые слова

Theory of constraints, project management, management accunting, Critical Chain Project Management

Название журнала

Procedia - Social and Behavioral Sciences

Ссылка для РПД

http://dspace.kpfu.ru/xmlui/bitstream/handle/net/104570/Azar_Izmailov_If_your_company_is_considering_the_Theory_Of_Constraints.pdf?sequence=1&isAllowed=y

URL

http://www.sciencedirect.com/science/article/pii/S1877042814051520

Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку

https://repository.kpfu.ru/?p_id=119478

Файлы ресурса

Название файла	Размер (Мб)	Формат
Azar_Izmailov_If_your_company_is_considering_the_Theory_Of_Constraints.pdf	0,31	pdf	посмотреть / скачать

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Измайлов Азар Эльясович	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Izmailov А. If Your Company is Considering the Theory of Constraints / A. Izmailov // Procedia - Social and Behavioral Sciences. - 2014. - Vol.150. - P. 925–929.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=119478	ru_RU
dc.description.abstract	Procedia - Social and Behavioral Sciences	ru_RU
dc.description.abstract	10th International Strategic Management Conference 2014	ru_RU
dc.description.abstract	TOC's basic vocabulary emphasizes its philosophy and its three performance measures. Throughput equals sales revenue minus direct materials cost--it measures the speed at which the company makes money. Inventory is the raw materials value tied up in work in process and finished goods. Large amounts of inventory are undesirable because it means that the company has spent money for production that hasn?t generated revenue yet. Operating expenses are all of the costs of operations other than direct materials costs. Under the Theory of Constraints, operating expenses are fixed and therefore irrelevant to any TOC decision. Of the three terms, throughput is the most important. It tells the company that it is achieving its goal of making money. Moreover, increases in throughput mean that the rate at which the company is making money is increasing.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Theory of constraints	ru_RU
dc.subject	project management	ru_RU
dc.subject	management accunting	ru_RU
dc.subject	Critical Chain Project Management	ru_RU
dc.title	If Your Company is Considering the Theory of Constraints	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU