This workshop introduces participants to the problems using traditional performance measurements.
Cost-world measurements of managerial accounting versus the throughput-world measurements of theory of constraints are illustrated through the use of the evaporating cloud technique of TOC thinking processes.
A case study on production batch sizing is used to illustrate the focus of cost-world thinking versus the focus of throughput-world thinking. The relationships of drum-buffer-rope scheduling and buffer management to each step of the five-focusing steps are introduced.
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