Theory of constraints (TOC)是什么_2024年ACCA考試PM知識(shí)點(diǎn)
你要做沖出的黑馬，而不是墜落的星星。2024年acca考試時(shí)間已經(jīng)公布，請(qǐng)報(bào)名成功同學(xué)提前制定備考計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，認(rèn)真?zhèn)淇肌＝裉鞛榇蠹艺砹薖M科目Theory of constraints（TOC）（約束理論）相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Theory of constraints（TOC）-約束理論
【知識(shí)點(diǎn)】
Theory of constraints（TOC）-約束理論
Theory of constraints（TOC）-約束理論
TOC is a production system, the aim is to maximise the throughput while keep conversion and investment costs to a minimum.
Throughput (contribution) = sale - material cost
In TOC all operational expenses except materials are assumed to be fixed cost.
The goal is to turn materials into sales as quickly as possible.
In order to maximise the net cash generated from sales, focuses on removing bottlenecks (binding constraints) to ensure evenness of production flow.
立志用功如種樹然，方其根芽，猶未有干；及其有干，尚未有枝；枝而后葉，葉而后花。以上就是為大家整理的PM科目考試知識(shí)點(diǎn)了，2024年acca考試時(shí)間公布，同學(xué)們要抓緊時(shí)間報(bào)名。
注：以上內(nèi)容來自Jenny Liu老師23年基礎(chǔ)精講班第7講
（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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