BibTex RIS Cite

Kısıtlar Teorisi Ve Bir Üretim işletmesinde Uygulama

Year 2005, Volume: 14 Issue: 2, 433 - 448, 01.09.2005

Abstract

Providing goods to customers immediately and timely is a so important factor to achieve the goal of profit increases for firms To be able to achieve this theory of constraints is so important Because through determining and eliminating constraints which occur in the production process production process will become more fluent therefore products can be completed and delivered to customers on time Beside these excessive work in process inventory will decrease and so costs can be decreased As a result of these firm’s market share can increase and firm can achieve higher profits The aim of this study is exploring the importance of identification and elimination of constraints management of constraints which occur in the production process for increasing firms’ profits In this framework firstly theory of constraints will be explained theoretically after that the effect of this theory to the firm’s profit will be examined by means of descriptive and exploratory case studies applied in a manufacturing company Key Words: Constraint Bottleneck Throughput Theory of Constraints Throughput Accounting Managing Constraints

References

  • ATWATER, Brian ve Margaret L. GAGNE, (1997), “ The Theory of Constraints versus Contribution Analysis for Product Mix Decisions”, Journal of Cost Management, Vol. 11, Issue 1, January/February.
  • CHASE, Richard, Nicholas J. AQUILANO, F. Robert JACOBS, (1998), Production and Operations Management: Manufacturing and Services, Eighth Edition, Irwin, McGraw-Hill Inc., USA.
  • DUGDALE, David ve Colwyn JONES, (1996), “Accounting for Throughput”, Management Accounting, Vol. 74, Issue, April.
  • DUGDALE, David ve Colwyn JONES, (1997), “ Accounting for Throughput: Techniques for Performance Measurement, Decisions and Control”, Management Accounting, Vol. 75, Issue 11, December.
  • GOLDRATT, Eliyahu M. ve Robert E. FOX, (1986), The Race, First Edition, North River Press, Inc., USA.
  • LOUDERBACK, Joseph G. ve J. Wayne PATTERSON, (1996), “Theory of Constraints versus Traditional Management Accounting”, Accounting Education, Vol.1, Issue 2.
  • RUHL, Jack M., (1997a), “Managing Constraints”, CPA Journal, Vol.67, Issue 1.
  • RUHL, Jack M., (1997b), “The Theory of Constraints within a Cost Management Framework”, Journal of Cost Management, Vol. 11, Issue 6, November/ December.
  • RYAN, Bob, Robert W. SCAPENS ve Michael THEOBALD, (1992), Research Method and Methodology in Finance and Accounting, Academic Press Lim., London.
  • SCAPENS, Robert W., (1990-22), "Researching Management Accounting Practice: The Role Of Case Study Methods", British Accounting Review, No.3.
  • TANIŞ, Veyis Naci, (1998), “Yönetim Muhasebesi Açısından Kısıtlar Teorisi ve Süreç Muhasebesi”, Çukurova Üniversitesi İ.İ.B.F. Dergisi, Cilt:8, Sayı:1.
  • TOLLINGTON, Tony, (1998), “ABC v TOC”, Management Accounting, Vol. 76, Issue 4, April.
  • UMBLE, Michael ve Mokshagundam L. SRIKANTH, (1995), Synchronous Manufacturing: Principles for World-Class Excellence, First Edition, The Spectrum Publishing Company, Inc, USA.

KISITLAR TEORİSİ VE BİR ÜRETİM İŞLETMESİNDE UYGULAMA

Year 2005, Volume: 14 Issue: 2, 433 - 448, 01.09.2005

Abstract

Firmaların kârlılıklarını arttırma hedeflerini gerçekleştirmesinde, ürünleri müşterilere
hızlı ve zamanında sunması oldukça önemli bir unsur olup bunu başarabilmede kısıtlar
teorisi oldukça önemlidir. Çünkü üretim sürecindeki kısıtların belirlenip giderilmesiyle
üretim süreci daha akıcı hale gelecek, bu şekilde ürünler zamanında tamamlanıp müşteri
hizmetine sunulabilecektir. Ayrıca aşırı yarı mamul stokları azalacak bu şekilde
maliyetler azalabilecektir. Bunların sonucu olarak firmanın pazar payı artabilecek ve
firma kârını arttırma hedefini gerçekleştirebilecektir. Bu çalışma ile, firmaların
kârlılıklarının arttırılabilmesi için, üretim sürecinde ortaya çıkan kısıtların tespit edilip
ortadan kaldırılmasının yani kısıtların yönetilmesinin önemine yönelik bir araştırma
yapmak amaçlanmaktadır. Bu çerçevede, öncelikle kısıtlar teorisi teorik olarak
incelenecek, daha sonra bir imalat firmasında yapılan tanımlayıcı ve keşifsel olay
çalışmaları ile teorinin firma kârına olan etkisi ortaya konulacaktır.

References

  • ATWATER, Brian ve Margaret L. GAGNE, (1997), “ The Theory of Constraints versus Contribution Analysis for Product Mix Decisions”, Journal of Cost Management, Vol. 11, Issue 1, January/February.
  • CHASE, Richard, Nicholas J. AQUILANO, F. Robert JACOBS, (1998), Production and Operations Management: Manufacturing and Services, Eighth Edition, Irwin, McGraw-Hill Inc., USA.
  • DUGDALE, David ve Colwyn JONES, (1996), “Accounting for Throughput”, Management Accounting, Vol. 74, Issue, April.
  • DUGDALE, David ve Colwyn JONES, (1997), “ Accounting for Throughput: Techniques for Performance Measurement, Decisions and Control”, Management Accounting, Vol. 75, Issue 11, December.
  • GOLDRATT, Eliyahu M. ve Robert E. FOX, (1986), The Race, First Edition, North River Press, Inc., USA.
  • LOUDERBACK, Joseph G. ve J. Wayne PATTERSON, (1996), “Theory of Constraints versus Traditional Management Accounting”, Accounting Education, Vol.1, Issue 2.
  • RUHL, Jack M., (1997a), “Managing Constraints”, CPA Journal, Vol.67, Issue 1.
  • RUHL, Jack M., (1997b), “The Theory of Constraints within a Cost Management Framework”, Journal of Cost Management, Vol. 11, Issue 6, November/ December.
  • RYAN, Bob, Robert W. SCAPENS ve Michael THEOBALD, (1992), Research Method and Methodology in Finance and Accounting, Academic Press Lim., London.
  • SCAPENS, Robert W., (1990-22), "Researching Management Accounting Practice: The Role Of Case Study Methods", British Accounting Review, No.3.
  • TANIŞ, Veyis Naci, (1998), “Yönetim Muhasebesi Açısından Kısıtlar Teorisi ve Süreç Muhasebesi”, Çukurova Üniversitesi İ.İ.B.F. Dergisi, Cilt:8, Sayı:1.
  • TOLLINGTON, Tony, (1998), “ABC v TOC”, Management Accounting, Vol. 76, Issue 4, April.
  • UMBLE, Michael ve Mokshagundam L. SRIKANTH, (1995), Synchronous Manufacturing: Principles for World-Class Excellence, First Edition, The Spectrum Publishing Company, Inc, USA.

Details

Primary Language Turkish
Journal Section Articles
Authors

Araş.Gör. Elif N. ÜNAL This is me

Doç.Dr. Veyis Naci TANIŞ This is me

Prof.Dr. Nihat KÜÇÜKSAVAŞ This is me

Publication Date September 1, 2005
Submission Date December 29, 2013
Published in Issue Year 2005 Volume: 14 Issue: 2

Cite

APA ÜNAL, A. E. N., TANIŞ, D. V. N., & KÜÇÜKSAVAŞ, P. N. (2005). KISITLAR TEORİSİ VE BİR ÜRETİM İŞLETMESİNDE UYGULAMA. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 14(2), 433-448.