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Eli's new book

Clarke Ching — Tue, 10 Nov 2009 07:33:21 GMT

Just in case you hadn't noticed ....Eli Goldratt's new business novel "Isn't It Obvious" is very nearly out. It's an excellent book, this time looking at the

Russell Ackoff

Clarke Ching — Sat, 31 Oct 2009 09:43:32 GMT

Hi everyone, I've just discovered that Russell Ackoff , the great systems thinker, passed away earlier this week.

Constraints Accounting-via Management Dynamics

denison_rick — Fri, 23 Oct 2009 14:59:17 GMT

Has anyone used John and Pamela Caspari's book to implement a GAAP compliant Constraints Accounting approach as described in the book? I know John had been

Re: MTA versus MTS

Humberto Baptista — Wed, 23 Sep 2009 23:51:43 GMT

Hi Santiago, Yes, but don't forget the logical ramifications of MTS: not only you need more protective capacity, but you need to maintain it. Also there is a

Re: MTA versus MTS

Jack Vinson — Tue, 22 Sep 2009 21:04:26 GMT

Ahah! I think that was the key that I finally got out of SCM at Warp Speed. With MTO, you monitor the service levels and when your quoted lead time starts

Re: MTA versus MTS

Santiago Velásquez Martínez — Tue, 22 Sep 2009 20:36:34 GMT

OK, and if we were to define that MTA is what applies (in accordance to company's marketing strategy), then, the only operational difference would be to ensure

Re: MTA versus MTS

Humberto Baptista — Tue, 22 Sep 2009 17:58:22 GMT

Hi Santiago, Don't worry the difference is subtle and elusive :-) In a TOC environment we do NOT engage in supply partnerships while producing MTS. Only when

Re: MTA versus MTS

Santiago Velásquez Martínez — Tue, 22 Sep 2009 02:52:18 GMT

Hi HB, Yes I am aware that in TOC we limit to the maximum the use of forecasts, and that they are still implicit in our model. At least the "damage" is much

Re: MTA versus MTS

Humberto Baptista — Tue, 22 Sep 2009 01:40:22 GMT

Hi Santiago, 1. Not exactly. The MTA production is normally to replenish a certain stock level (the "target level"), so it can be considered a real consumption

Re: MTA versus MTS

Santiago Velásquez Martínez — Mon, 21 Sep 2009 23:05:58 GMT

Thanks Humberto, your explanation helps. Two things: 1. Does that mean that in MTA we produce to forecast? 2. I don't recall in the MTS approach producing

Re: MTA versus MTS

Humberto Baptista — Mon, 21 Sep 2009 13:36:19 GMT

Hi Santiago, MTA means produce things before you have orders aiming to have a portfolio available. This implies a number of things including a certain amount

MTA versus MTS

Santiago Velásquez Martínez — Sat, 19 Sep 2009 17:41:09 GMT

Hello dear friends, I have been looking into the newest Make to Availability material of TOC, which is variant of the Make to Stock (MTS) environments, but I

Re: Throughput Accounting Question

Cloves Almeida — Wed, 16 Sep 2009 11:46:42 GMT

I might add that payroll and direct costs (factory maintenance, energy, some machine depreciation, etc.) are also added to standard Finished Goods Inventory.

Re: Throughput Accounting Question

Bryan McNamara — Wed, 16 Sep 2009 00:52:34 GMT

Justin No. OE as TA defines it is not on the balance sheet but It can be assembled easily from the P and L statements I have seen. Sent from my iPhone. Bryan

Re: Throughput Accounting Question

Justin Roff-Marsh — Tue, 15 Sep 2009 22:59:59 GMT

Bryan OE doesn't appear on a balance sheet, does it? I suppose you could guess it if you assumed an average payment lead-time. Justin From: