Principles of Managerial Accounting · 免费预览
管理约束并选择产品组合
当某一种资源稀缺时，应按单位受限资源的边际贡献对产品进行排序，并按该顺序生产，直至约束资源耗尽，利润即可最大化。
1. Constraints define the game
Constraints define the game
2. Ranking by the constraint
Ranking by the constraint
3. Relieving the constraint
Relieving the constraint
4. Multiple constraints and linear programming
Multiple constraints and linear programming
5. Correct ranking measure
Under a single binding constraint, how should products be ranked?
6. Contribution per hour computation
Product X contributes 30 dollars per unit using 2 machine-hours. Compute contribution per machine-hour.
7. Mix with remaining hours
Capacity is 1,000 hours. Product X fills 400 units of demand using 800 hours. Compute the hours remaining for Product Y.
8. Elevating the constraint value
The constraint would next serve a product contributing 15 dollars per hour. What is the value of one additional constrained hour?
9. Bottleneck synonym
A constraint in a production system is also called a ____. One word.
10. Ranking direction
Produce products in descending order of contribution margin per unit of the ____ resource. One word.