giedrius balnys_18 tocpa_rus_may 2015_novosibirsk
DESCRIPTION
Giedrius Balnys_18 TOCPA_Rus_May 2015_NovosibirskTRANSCRIPT
-
18
www.tocpractice.com 23 2015,
:
Giedrius Balnys, StockM
,
23 2015
-
18 CPAwww.tocpractice.com
Giedrius Balnys
2006 Goldratt SchoolsTOC Application Explication Expert
StockM
-
18 CPAwww.tocpractice.com
=
?
, 100 1000
.
, :
100 ( ?)
? (?)
? (?)
100 ? (?)
-
18 CPAwww.tocpractice.com
:
, ,
;
?
: /,
.
?
-
18 CPAwww.tocpractice.com
-
(, , ).
,
, .
:
?
?
?
?
-
18 CPAwww.tocpractice.com
?
,
?
1. ;
2.
;
3. .
-
18 CPAwww.tocpractice.com
, ?
-
18 CPAwww.tocpractice.com
?
-
18 CPAwww.tocpractice.com
??
1.
2.
3.
4.
5. ,
, , ?!
-
18 CPAwww.tocpractice.com
?
2.
2.3.
- . . () :
XYZ ; ( EOQ); ABS (Activity Based Costing); TDABS (Time Driven Activity Based Costing); JIT (Just In Time).
-
18 CPAwww.tocpractice.com
?
?
:
,
-
18 CPAwww.tocpractice.com
-
18 CPAwww.tocpractice.com
, !
( ),
. ,
, .
;
?
,
, ?
1:
-
18 CPAwww.tocpractice.com
:
,
100 - 100 .
:
(
);
;
;
;
, ..
2:
-
18 CPAwww.tocpractice.com
:
,
!
-
18 CPAwww.tocpractice.com
-
18 CPAwww.tocpractice.com
:
TOC( )
-
18 CPAwww.tocpractice.com
,
.( !!)
-
18 CPAwww.tocpractice.com
-
4 2
,
-
18 CPAwww.tocpractice.com
1. ,
( )
2. ,
() ()
< , 1 (DTA*)
> , 2 (DTO**)
*DTA Distribute to Availability
**DTO Distribute To Order
-
18 CPAwww.tocpractice.com
DTO
.
,
.
-
18 CPAwww.tocpractice.com
DTA
.
.
?
,
.
?
-
18 CPAwww.tocpractice.com
,
,
,
.
-
-
18 CPAwww.tocpractice.com
= + + :
1. SKU .
2. ( .. ).
-
18 CPAwww.tocpractice.com
= BUFF
BUFF , v
TOC DBM* ,
() .
*DBM - .
-
18 CPAwww.tocpractice.com
DBM
-
18 CPAwww.tocpractice.com
?
-
18 CPAwww.tocpractice.com
: DTA DTO.
, :
DTADTO;
DTO . DTA;
!
:
DTO ( ) ;
DTA ( ) ,
.
-
18 CPAwww.tocpractice.com
;
;
- ;
;
;
;
;
;
;
;
;
;
..
-
18 CPAwww.tocpractice.com
-
,
-
!
-
18 CPAwww.tocpractice.com
-
(1)
, .
-
.
-
18 CPAwww.tocpractice.com
:
; ; ;
;
, ;
( , ).
-
18 CPAwww.tocpractice.com
!