Strategic throughput management: a strategic cost management purpose based on the principles of the theory of constraints, applied on a auto parts manufacturing company / Gestão estratégica de ganhos: uma proposta de gestão estratégica de custos utilizando os princípios da teoria das restrições, aplicada em uma fabricante de autopeças

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The enterprising management frequently confronts itself with new concepts and new practices to the costs management, with the objective of better identify the needs of an organization nowadays. This model of management offers many methodologies. However, many of these methodologies are highly complexes and hard of applying. This paper tries to present a management alternative, with low complexity, using management accountancy with strategic focus. This can be done thru analysis of the strategic approach, analysis of the value chain, with the theory of constraints principles and its accountancy, given by throughput accouting. The main purpose was applied as a case study in an auto parts manufacturing company, where its potential and limits were verified. The TOC has been widely spread as a production management methodology, starting from the principle that at every system exists a restriction and its best management results in maximum monetary gain to the organization, although complementing its action presents its strategic form, sustained by three elements that fulfill each other: to make money, to guarantee a satisfactory intern ambient and to satisfy the market today and in the future. The conflicts management that exists between these three elements is the key to a well-succeed management strategy. Differing from other forms of management accountancy, the throughput accouting takes the accountancy results as profit, making relative the idea of costs in the process of accountancy management of an organization, beginning with this vision, this paper suggests a structure that could be known as SCM.

ASSUNTO(S)

strategic cost management teoria das restrições theory of constraints análise da abordagem estratégica contabilidade de custos cost accouting analysis of the strategic approach análise cadeia de valor contabilidade de ganhos throughput accouting analysis of the value chain gestão estratégica de custos

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