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KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA

Yıl 2005, Cilt: 60 Sayı: 4, 133 - 156, 09.02.2015

Öz

Kısıtlar Teorisi, işletmelerde üretim ile ilgili konularda karşılaşılan sorunlara çözüm bulmak amacı ile 1970’li yıllarda geliştirilmiştir. Kısıtlar teorisinin iki bakış açısı vardır. Bunlardan ilki, işletmenin sistem olarak tanımlanması ve ikincisi, yinelenen sürekli gelişme sürecidir. İşletme bir sistem olarak tanımlanmaktadır. Bir sistemin performansını engelleyen her türlü faktör kısıt olarak tanımlanmaktadır. Kısıtlar teorisi, her sistemde en az bir kısıt olduğu temel varsayımına dayanmaktadır. Kısıtlar teorisinde sistem, bir zincire benzetilmektedir. Zincirin gücü ise, en zayıf halkaya bağlıdır. İşletmenin performansını artırmak için kısıt(lar), etkin bir şekilde yönetilmelidir. Sistemin temel amacı bu gün ve gelecekte kar elde etmektir. Kısıtlar teorisinde performans değerlemesi yaparken üç ölçü kullanılmaktadır: kısıtlı katkı payı, stok ve dönem giderleri. Kısıtlar teorisinin beş aşamalı sürekli gelişme sürecinde, sistemin kısıtlı katkı payının artırılmasına ilişkin stratejiler üzerinde durulmaktadır. Bir sistemin kar elde edebilmesi için, toplam kısıtlı katkı payının işletmenin dönem giderlerinden büyük olması gerekmektedir. Aksi taktirde işletmeler, faaliyetlerini uzun dönemde devam ettiremeyecektir.

Kaynakça

  • ATWATER, B./GAGNE, M.L. (1997), “The Theory of Constraints Versus Contribution Margin Analysis For Product Mix Decisions,” Journal of Cost Management (January/February): 6-15.
  • BALAKRISHNAN, Jaydeep/CHENG, Chun H. (2005), “The Theory of Constraints and The Make-or- Buy Decision: An Update and Review,” The Journal of Supply Chain Management (Vol. 41, No. 1): 40-47.
  • BAXENDALE, Sidney/GUPTA, Mahesh (1998), “Aligning TOC&ABC For Silkscreen Printing,” Management Accounting (April): 39-44.
  • BLACKSTONE, John H. (2001), “Theory of Constraints-A Status Report,” International Journal of Production Research (Vol.39, No.6): 1053-1080.
  • BLOCHER, Edward J./CHEN, Kung H./LIN, Thomas W. (2002), Cost Management: A Strategic Emphasis (McGraw-Hill, 2nd ed.).
  • CORBETT, Thomas (1998), Througput Accounting (The North River Press).
  • CORBETT, Thomas (1999), “Making Better Decisions,” CMA Magazine (November): 33-37.
  • CORBETT, Thomas (2000), “Througput Accounting and Activity-Based Costing: The Driving Factors Behind Each Methodology,” Journal of Cost Management (January/February): 37-45.
  • DEMMY, Steve/TALBOTT, John (1998), “Improve Internal Reporting With ABC and TOC,” Management Accounting (Vol.80, No.5): 18-24.
  • GARDINER, Stanley C./BLACKSTONE, John H. (1991), “The Theory of Constraints and The Make- or-Buy Decision,” International Journal of Purchasing and Material Management (Vol.27, No.3): 38-43.
  • GOLDRATT, Eliyahu M./COX Jeff (2004), The Goal: A Process of Ongoing Improvement (North River Pres, 3th. Ed.)
  • GOLDRATT, Eliyahu M. (1990), The Haystack Syndrome. Shifting Information Out of the Data Ocean (The North River Press).
  • GUPTA, Mahesh (2001), “Activity-Based Throughput Management In A Manufacturing Company,” International Journal of Production Research (Vol.39, no.6): 1163-1182.
  • GUPTA, Mahesh (2003), “Constraints Management-Recent Advances and Practices,” International Journal of Production Research (Vol.41, No.4): 647-569.
  • HORNGREN, Charles T./FOSTER, George/DATAR, Srikant M. (2000), Cost Acccounting: A Managerial Emphasis (Prentice-Hall, 10th.ed).
  • HUANG, L. (1999), “The Integration of Activity –Based Costing and the Theory of Constraints,” Journal of Cost Management (November/December): 21-27.
  • IMA (1999), Theory of Constraints (TOC) Management System Fundementals Statement on Management Accounting, Statement No:4HH. (IMA: Institute of Management Accountants).
  • KERSHAW, Russ (2000), “The Theory of Constraints: Strategic Implications For Product Pricing Decisions,” Journal of Cost Management (January/February): 4-11.
  • LAZOL, İbrahim (2004), Maliyet Muhasebesi (Ekin Kitapevi, 2. Baskı, Bursa).
  • LEE, Terry/PLENERT, Gerhard (1996), “Maximizing Product Mix Profitability – What’s the Best Analysis Tool,” Production Planning &Control (Vol.7, No.6) : 547-553.
  • MURPHY, Robert E./DEDERA, Christopher R. (1996), “Holistic TOC For Maximum Profitability,” IEEE/SEMI Advanced Semiconductor Manufacturing Performance: 242-249.
  • SHEU,Chwen/CHEN,Ming H./KOVAR, Stacy (2003), “Integrating ABC and TOC for Better Manufacturing Decision Making,” Integrated Manufacturins Systems (Vol.14,No.5):433-441.
  • SMITH, Malcolm (1997), “Bottleneck Management,” Charter, Accounting and Tax Periodicals (Vol.68, No.3): 32-34.
  • STEIN, Robert E. (1996), Theory of Constraints Applications in Quality and Manufacturing (Marcel Dekker, 2nd.ed.).
  • TAYLOR, Lloyd J./NUNLEY, A.M./FLOCK, Melvin D. (2004), “WIP Inventory: Assets or Liability,” Cost Engineering (Vol.46, No.8): 19-25.
  • TOLLINGTON,Tony (1998), “ABC v TOC: “Same Cloth As Absorption v Marginal, Different Style and Cut?,” Management Accounting (Vol.76, No.4): 44-45.
  • YÜKÇÜ, Süleyman (1998), Yönetim Açısından Maliyet Muhasebesi (İzmir: Anadolu Matbaacılık, 3. Baskı).
Yıl 2005, Cilt: 60 Sayı: 4, 133 - 156, 09.02.2015

Öz

Kaynakça

  • ATWATER, B./GAGNE, M.L. (1997), “The Theory of Constraints Versus Contribution Margin Analysis For Product Mix Decisions,” Journal of Cost Management (January/February): 6-15.
  • BALAKRISHNAN, Jaydeep/CHENG, Chun H. (2005), “The Theory of Constraints and The Make-or- Buy Decision: An Update and Review,” The Journal of Supply Chain Management (Vol. 41, No. 1): 40-47.
  • BAXENDALE, Sidney/GUPTA, Mahesh (1998), “Aligning TOC&ABC For Silkscreen Printing,” Management Accounting (April): 39-44.
  • BLACKSTONE, John H. (2001), “Theory of Constraints-A Status Report,” International Journal of Production Research (Vol.39, No.6): 1053-1080.
  • BLOCHER, Edward J./CHEN, Kung H./LIN, Thomas W. (2002), Cost Management: A Strategic Emphasis (McGraw-Hill, 2nd ed.).
  • CORBETT, Thomas (1998), Througput Accounting (The North River Press).
  • CORBETT, Thomas (1999), “Making Better Decisions,” CMA Magazine (November): 33-37.
  • CORBETT, Thomas (2000), “Througput Accounting and Activity-Based Costing: The Driving Factors Behind Each Methodology,” Journal of Cost Management (January/February): 37-45.
  • DEMMY, Steve/TALBOTT, John (1998), “Improve Internal Reporting With ABC and TOC,” Management Accounting (Vol.80, No.5): 18-24.
  • GARDINER, Stanley C./BLACKSTONE, John H. (1991), “The Theory of Constraints and The Make- or-Buy Decision,” International Journal of Purchasing and Material Management (Vol.27, No.3): 38-43.
  • GOLDRATT, Eliyahu M./COX Jeff (2004), The Goal: A Process of Ongoing Improvement (North River Pres, 3th. Ed.)
  • GOLDRATT, Eliyahu M. (1990), The Haystack Syndrome. Shifting Information Out of the Data Ocean (The North River Press).
  • GUPTA, Mahesh (2001), “Activity-Based Throughput Management In A Manufacturing Company,” International Journal of Production Research (Vol.39, no.6): 1163-1182.
  • GUPTA, Mahesh (2003), “Constraints Management-Recent Advances and Practices,” International Journal of Production Research (Vol.41, No.4): 647-569.
  • HORNGREN, Charles T./FOSTER, George/DATAR, Srikant M. (2000), Cost Acccounting: A Managerial Emphasis (Prentice-Hall, 10th.ed).
  • HUANG, L. (1999), “The Integration of Activity –Based Costing and the Theory of Constraints,” Journal of Cost Management (November/December): 21-27.
  • IMA (1999), Theory of Constraints (TOC) Management System Fundementals Statement on Management Accounting, Statement No:4HH. (IMA: Institute of Management Accountants).
  • KERSHAW, Russ (2000), “The Theory of Constraints: Strategic Implications For Product Pricing Decisions,” Journal of Cost Management (January/February): 4-11.
  • LAZOL, İbrahim (2004), Maliyet Muhasebesi (Ekin Kitapevi, 2. Baskı, Bursa).
  • LEE, Terry/PLENERT, Gerhard (1996), “Maximizing Product Mix Profitability – What’s the Best Analysis Tool,” Production Planning &Control (Vol.7, No.6) : 547-553.
  • MURPHY, Robert E./DEDERA, Christopher R. (1996), “Holistic TOC For Maximum Profitability,” IEEE/SEMI Advanced Semiconductor Manufacturing Performance: 242-249.
  • SHEU,Chwen/CHEN,Ming H./KOVAR, Stacy (2003), “Integrating ABC and TOC for Better Manufacturing Decision Making,” Integrated Manufacturins Systems (Vol.14,No.5):433-441.
  • SMITH, Malcolm (1997), “Bottleneck Management,” Charter, Accounting and Tax Periodicals (Vol.68, No.3): 32-34.
  • STEIN, Robert E. (1996), Theory of Constraints Applications in Quality and Manufacturing (Marcel Dekker, 2nd.ed.).
  • TAYLOR, Lloyd J./NUNLEY, A.M./FLOCK, Melvin D. (2004), “WIP Inventory: Assets or Liability,” Cost Engineering (Vol.46, No.8): 19-25.
  • TOLLINGTON,Tony (1998), “ABC v TOC: “Same Cloth As Absorption v Marginal, Different Style and Cut?,” Management Accounting (Vol.76, No.4): 44-45.
  • YÜKÇÜ, Süleyman (1998), Yönetim Açısından Maliyet Muhasebesi (İzmir: Anadolu Matbaacılık, 3. Baskı).
Toplam 27 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makaleleri
Yazarlar

Sait Kaygusuz

Yayımlanma Tarihi 9 Şubat 2015
Gönderilme Tarihi 9 Şubat 2015
Yayımlandığı Sayı Yıl 2005 Cilt: 60 Sayı: 4

Kaynak Göster

APA Kaygusuz, S. (2015). KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA. Ankara Üniversitesi SBF Dergisi, 60(4), 133-156.
AMA Kaygusuz S. KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA. SBF Dergisi. Şubat 2015;60(4):133-156.
Chicago Kaygusuz, Sait. “KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA”. Ankara Üniversitesi SBF Dergisi 60, sy. 4 (Şubat 2015): 133-56.
EndNote Kaygusuz S (01 Şubat 2015) KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA. Ankara Üniversitesi SBF Dergisi 60 4 133–156.
IEEE S. Kaygusuz, “KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA”, SBF Dergisi, c. 60, sy. 4, ss. 133–156, 2015.
ISNAD Kaygusuz, Sait. “KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA”. Ankara Üniversitesi SBF Dergisi 60/4 (Şubat 2015), 133-156.
JAMA Kaygusuz S. KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA. SBF Dergisi. 2015;60:133–156.
MLA Kaygusuz, Sait. “KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA”. Ankara Üniversitesi SBF Dergisi, c. 60, sy. 4, 2015, ss. 133-56.
Vancouver Kaygusuz S. KISITLAR TEORİSİ: VARSAYIMLAR, SÜREÇ VE BİR UYGULAMA. SBF Dergisi. 2015;60(4):133-56.