Integrating Activity-Based Costing （ABC） and Theory of Constraint （TOC） for Improved and Sustained Cost Management

Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.

TOC理论和Witness仿真在汽车产业链整合价值的应用

以某汽车产业链整合企业作为研究对象,以约束理论(TOC)为基础,运用约束理论五步骤法对汽车产业链整合企业进行Witness仿真优化,明显提高了此汽车产业链整合企业的利润收入,达到增加企业价值的目标。

Theory of Flexural Shear, Bending and Torsion for a Thin-Walled Beam of Open Section

Aspects of the general Vlasov theory are examined separately as applied to a thin-walled channel section cantilever beam under free-end end loading. In particular, the flexural bending and shear that arise under transverse shear and axial torsional loading are each considered theoretically. These analyses involve the location of the shear centre at which transverse shear forces when applied do not produce torsion. This centre, when taken to be coincident with the centre of twist implies an equivalent reciprocal behaviour. That is, an axial torsion applied concentric with the shear centre will twist but not bend the beam. The respective bending and shear stress conversions are derived for each action applied to three aluminium alloy extruded channel sections mounted as cantilevers with a horizontal principal axis of symmetry. Bending and shear are considered more generally for other thin-walled sections when the transverse loading axes at the shear centre are not parallel to the section = s centroidal axes of principal second moments of area. The fixing at one end of the cantilever modifies the St Venant free angular twist and the free warping displacement. It is shown from the Wagner-Kappus torsion theory how the end constrained warping generates an axial stress distribution that varies with the length and across the cross-section for an axial torsion applied to the shear centre. It should be mentioned here for wider applications and validation of the Vlasov theory that attendant papers are to consider in detail bending and torsional loadings applied to other axes through each of the centroid and the web centre. Therein, both bending and twisting arise from transverse shear and axial torsion applied to each position being displaced from the shear centre. Here, the influence of the axis position upon the net axial and shear stress distributions is to be established. That is, the net axial stress from axial torsional loading is identified with the sum of axial stress due to bending and axial stress arising from constrained warping displacements at the fixing. The net shear stress distribution overlays the distributions from axial torsion and that from flexural shear under transverse loading. Both arise when transverse forces are displaced from the shear centre.

基于TOC理论对铸造工序的瓶颈探寻及改善

针对某精密铸造企业面临的市场需求变化和生产规模扩大的挑战,着重探讨了产品生产的瓶颈优化问题。基于约束理论(TOC),对该企业铸造工序进行了分析,建立了适用于该企业的生产能力核算方法,探寻其当前产品瓶颈现状;首先,运用全局设备效率(OEE)及瓶颈指标等定量分析方法测算企业生产流程的瓶颈工序;其次,根据各工序在制品库存积压数量和采用快速流动法等定性分析方法进行识别,确定了瓶颈工序为熔炼浇注工序,找出影响产能的具体问题;最后提出工序优化方法及改进具体措施,为企业提高生产效率、降低成本提供一定的参考。

Rheological Behavior for Polymer Melts and Concentrated Solutions——Part Ⅶ: A Quantitative Verification for the Molecular Theory of Non-linear Viscoelasticity with Entanglement Constraints in Polymer Melts

Based on the molecular theory of non-linear viscoelasticity with constrained entanglements in polymer melts, the material functions in simple shear flow were formulated, the theoretical relations between. eta((gamma) over dot), psi (10)((gamma) over dot) and shear rate ((gamma) over dot), and topologically constrained dimension number n ' and a were derived. Linear viscoelastic parameters (eta (0) and G(N)(0)) and topologically constrained dimension number (n ' a and <(<upsilon>)over bar>) as a function of the primary molecular weight (M-n), molecular weight between entanglements (M-C) and the entanglement sites sequence distribution in polymer chain were determined. A new method for determination of viscoelastic parameters (eta (0), psi (10), G(N)(0) and J(e)(0)), topologically constrained dimension number (n ', a and v) and molecular weight (M-n, M-c and M-e) from the shear flow measurements was proposed. It was used to determine those parameters and structures of HDPE, making a good agreement between these values and those obtained by other methods. The agreement affords a quantitative verification for the molecular theory of nonlinear viscoelasticity with constrained entanglement in polymer melts.

Modeling and Adaptive Neural Network Control for a Soft Robotic Arm With Prescribed Motion Constraints

This paper presents a dynamic model and performance constraint control of a line-driven soft robotic arm.The dynamics model of the soft robotic arm is established by combining the screw theory and the Cosserat theory.The unmodeled dynamics of the system are considered,and an adaptive neural network controller is designed using the backstepping method and radial basis function neural network.The stability of the closed-loop system and the boundedness of the tracking error are verified using Lyapunov theory.The simulation results show that our approach is a good solution to the motion constraint problem of the line-driven soft robotic arm.

An Energy-Efficient MAC Protocol for WSNs: Game-Theoretic Constraint Optimization with Multiple Objectives

In WSNs, energy conservation is the primary goal, while throughput and delay are less important. This re-sults in a tradeoff between performance (e.g., throughput, delay, jitter, and packet-loss-rate) and energy con-sumption. In this paper, the problem of energy-efficient MAC protocols in WSNs is modeled as a game-theoretic constraint optimization with multiple objectives. After introducing incompletely cooperative game theory, based on the estimated game state (e.g., the number of competing nodes), each node independ-ently implements the optimal equilibrium strategy under the given constraints (e.g., the used energy and QoS requirements). Moreover, a simplified game-theoretic constraint optimization scheme (G-ConOpt) is pre-sented in this paper, which is easy to be implemented in current WSNs. Simulation results show that G-ConOpt can increase system performance while still maintaining reasonable energy consumption.

Corporate Social Responsibility and Green Innovation-The Mediating Effect of Financing Constraints

Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key competitive strategy for achieving sustainable economic development,can promote corporate green innovation and the path of evolution has become a hot topic of current research.This paper takes Chinese manufacturing A share listed companies as its sample and uses Stata sofware to conduct regression analysis to test the relationship between CSR,financing constraints,and green innovation,respectively.It further distinguishes the sample into different technological properties and different regions to study the degree of differentiation of the mediating effect on financing constraints.The results show that CSR can not only directly promote corporate green innovation,but that it also can further positively influence corporate green innovation by alleviating financing constraints.Financing constraints play a mediating role in the relationship between CSR and green innovation,especially in enterprises with strong innovation demand and in regions with high levels of regional economic development.The findings enrich the research perspective on the relationship between CSR and green innovation and provide realistic data support for subsequent studies.

基于TOC的轴加工工艺均衡优化

任何生产系统中的瓶颈工序就好比是一个链条中最薄弱的环节,它制约着生产产出,属于制造系统中“关键因素”。基于此,以配气轴工序生产现状为研究对象,提出并实施了基于TOC约束理论对配气轴加工制造工序进行动态均衡的优化方案。结合配气轴加工工艺识别出瓶颈工序,通过分析瓶颈工序作业内容,对标基准节拍,制定并实施优化方案,从而消除瓶颈工序影响,以实现工序间生产均衡并提高成品生产产量。

探讨基于TOC理论提升公立医院人才招募成功率的对策

现阶段由于招聘体系设计、流程、措施等的不完善,使得许多公立医院人力资源招录管理面临诸多瓶颈,需要提出针对性的对策来解决问题。本文引入约束理论(theory of constraints,TOC)的管理理念和方法,分析公立医院人才招募工作中的各类瓶颈(折叠因素),并提出相应改进对策,完善现代公立医院人才招募工作中的主要缺陷。

基于约束理论的公立医院固定资产精益管理研究——以宁夏R医院为例

目的为了解决公立医院固定资产管理中存在的“管不清、管不好、用不好,重采买,轻管理”等主要问题,对公立医院固定资产管理进行探索。方法以约束理论(theory of constraints,TOC)为核心指导思想,结合现状分析,借助问卷调查、实地调研等方式寻找公立医院固定资产管理问题的关键影响因素。结果以问题为导向,重点从完善制度流程、系统有效使用、管理队伍建设、健全绩效考核及创新工作机制“五个关键环节”入手,构建了公立医院固定资产精益管理体系,固定资产日常规范高效管理、制度体系不断健全、管理队伍初步建成、动态管理基本实现。结论医院探索固定资产全生命周期管理,可有效提高公立医院固定资产精细化管理水平,确保国有资产的安全完整和有效使用。

绿色投资者进入与企业绿色转型——基于融资约束与绿色创新的链式中介作用

文章基于资源编排理论,以2008—2022年沪深A股制造业上市公司为样本,考察绿色投资者进入对企业绿色转型的影响机制。研究发现,绿色投资者进入可促进企业的绿色转型,在使用工具变量法和PSM法等缓解内生性问题后,结论依然稳健。机制检验发现,绿色投资者进入可以通过优化资本配置和提升绿色创新能力显著促进企业绿色转型,并且存在“绿色投资者进入—缓解融资约束—激励绿色创新—促进绿色转型”的链式中介作用;异质性检验结果表明,绿色投资者进入对企业绿色转型的促进作用在非国有企业、西部地区和重污染企业中更加明显。

竞争约束如何塑造平台相关市场?--基于反垄断案例的质性研究

相关市场界定是平台经济领域反垄断工作的起点和难点。本文基于10个平台市场和98个传统市场的反垄断案例,采用三阶段编码方法,对比分析平台市场和传统市场中从商品的替代性到市场竞争约束的传递路径,构建平台相关市场的竞争约束作用机制模型。研究发现:第一,平台资本是竞争的主体,资本的物质载体差异产生不同的价值增殖模式,在理论上形成不同的相关市场范围。第二,在流通领域,相同的使用价值追逐有限的社会需求,竞争约束表现为商品的替代性。在生产领域,不同的生产过程追逐动态的生产力水平,竞争约束表现为企业的替代性。平台的综合功能、网络效应、产消劳动和市场结构等经济特征使商品和企业的替代性分析更加复杂。第三,市场支配地位是商品的替代性和企业的替代性丧失的结果,垄断企业通过制造市场壁垒维持市场支配地位,制定高于价值的垄断价格,实现垄断利润,因而可以通过潜在竞争者约束这种垄断的市场结构。本文丰富了马克思主义理论的应用场景,为平台经济领域反垄断实务工作提供了学理支撑。

薄壁杆件屈曲模态分析的力特征约束有限条法

整体、畸变、局部等基本变形模式的划分是条理化开展薄壁杆件工程计算的必要手段。薄壁杆件的基本变形模式传统上基于简化应力-应变关系,采用变形、应变等几何特征进行定义,不利于因应复杂化应力-应变关系。提出一套完全基于力特征和正交完备性原则的基本模式定义。与广义梁理论和约束有限条法相比,提出的整体、畸变、局部3种基本变形模式关于刚度严格正交,且完整覆盖薄壁杆件全变形域。基于该定义实现了针对薄壁杆件有限条模型的屈曲模态分解和识别。算例表明,提出的基本模式定义和屈曲模态分析方法具有开、闭口和折、曲线形截面的一致适应能力,剪应变和横向伸缩的影响在基本屈曲模式中得到合理表达,曲线形截面薄壁构件具有与多边形截面薄壁构件一致的整体、畸变和局部屈曲机理。

旧工业建筑再生利用关键制约因素研究

科学识别旧工业建筑再生利用的关键制约因素,对促进旧工业建筑再生利用实施及城市可持续更新具有重要意义。首先,通过扎根理论总结11个影响西安市旧工业建筑再生利用的制约因素;然后,采用Fuzzy Decision-Making and Trial Evaluation Laboratory(DEMATEL)方法对制约因素之间的关系进行分析,进而确定影响旧工业建筑再生利用的关键制约因素。结果显示,相应的法律法规缺乏、支持政策不足、旧工业建筑信息不齐全和利益相关者认识不足是西安市旧工业建筑再生利用的关键制约因素。这表明政府在旧工业建筑再生利用发展中扮演至关重要的角色。因此,建议优先采取措施使政府对旧工业建筑再生利用加大重视力度并予以支持,发挥政府的引导作用,逐步推动旧工业建筑的再生利用。

TOC构造过程模型驱动产品创新设计

简要分析了产品冲突问题的约束理论(theory of constraints,TOC)思维流程,介绍了发明问题解决理论(theory of inventive problem solving,TRIZ)创新设计过程.描述了TOC中5个逻辑图表及其相互之间的关系.提出一种将TRIZ与TOC相结合的产品冲突问题解决过程构造模型的设计方法,利用所构造的产品当前实现树、逻辑图表和TRIZ的矛盾冲突解决矩阵来解决产品冲突问题.实例证明TRIZ与TOC相结合的方法用于驱动产品创新设计是切实可行的.

考虑外包能力拓展的TOC产品组合优化研究(Ⅰ)

针对外包两种不同形式(不带料外包和带料外包),建立了考虑外包的TOC产品组合优化的统一模型,并分析比较了自制和外包集成优化模型和各自独立优化模型的最优有效产出,得出了自制和外包各自独立优化结果不优于自制和外包集成优化结果的结论,也从另一方面证明了提前整体规划可消除传统TOC产品组合规划的保守和接单的损失。通过对瓶颈和非瓶颈的定义和归类,将混杂在约束中的第一类、第二类非瓶颈约束剔除,简化了TOC产品组合优化模型,降低了问题求解的复杂度,为产品组合优化的仿真奠定了基础。最后通过算例分析验证了模型的有效性和实用性。

TOC在项目风险管理中的应用

通过TOC在项目资源安排中成功应用的启示以及对项目风险管理传统模式的分析,将TOC理念引入到项目风险管理中,得出一个动态的循环的风险管理模式。

TOC会计

主要介绍TOC的基本原理、TOC会计以及产品组合。

基于TOC与TRIZ的产品概念设计方法及应用

为有效地完成产品设计,提出了一种基于约束理论与创造性解决问题的理论矛盾分析的产品设计方法。该方法首先采用约束理论的当前实现树,发现产品设计中的关键问题,运用矛盾解决图对技术性问题进行分析,以确定产品设计过程中的矛盾,并采用创造性解决问题的理论矛盾分析形成解决方案,以解决矛盾,实现设计目标。最后,用一个汽车气囊设计的应用实例验证了该方法的有效性。