KFU. Card publication. If Your Company is Considering the Theory of Constraints

KAZAN
FEDERAL UNIVERSITY

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IF YOUR COMPANY IS CONSIDERING THE THEORY OF CONSTRAINTS

Form of presentation

Articles in international journals and collections

Year of publication

2014

Язык

английский

Authors, employees of KFU

Izmaylov Azar Elyasovich, author

Bibliographic description in the original language

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

Annotation

10th International Strategic Management Conference 2014

Keywords

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

The name of the journal

Procedia - Social and Behavioral Sciences

On-line resource for training course

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

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=119478&p_lang=2

Resource files

File name	Size (MB)	Format
Azar_Izmailov_If_your_company_is_considering_the_Theory_Of_Constraints.pdf	0,31	pdf	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Izmaylov Azar Elyasovich	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/eng/?p_id=119478&p_lang=2	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	Articles in international journals and collections	ru_RU