{"product_id":"the-measurement-nightmare-apics-constraints-management","title":"The Measurement Nightmare (APICS Constraints Management)","description":"\u003cp\u003eTodays competitive environment requires that companies distinguish themselves in the marketplace using factors other than prices. Companies that excel at on-time delivery  short cycle\/leadtime  quality  and fast response to the market gain a competitive edge - and have the ability to market based on these features. A proven approach to achieve this is the Theory of Constraints (TOC) production solution known  as drum-buffer-rope scheduling. Just in time (JIT)  Total Quality Management (TQM) and other philosophies aim at exploiting these competitive edge factors. However  accounting systems  financial  and incentive measurements continue to be the biggest stumbling blocks to companies wishing to improve their financial performance with these tools. Agreement on the need for a measurement system that encourages local actions in line with bottom line results is common  but solutions have remained elusive. Whether a company is pursuing JIT  TQM  or TOC  cost accounting is the common enemy. Attempts have been made to introduce \"new\" costing methods such as activity based costing and economic value added  but they have failed to recognize the basic difference between product costing for financial statement purposes and collective management information to make real time decisions. The Measurement Nightmare shows you how to resolve the conflicts and remove the accounting systems  financial  and incentive measurement roadblocks to adopting TOC  thereby gaining improved performance and sustaining competitive advantage. The techniques that the author  leading authority Debra Smith  has implemented and tracked at various companies highlight \"the productivity measurement nightmare\". Especially important are the day-to-day tools she developed to ensure successful implementation.\u003c\/p\u003e","brand":"My Store","offers":[{"title":"Default Title","offer_id":44965300469813,"sku":"ByrdShop_1574442465","price":30.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0627\/8139\/0901\/files\/9781574442465.jpg?v=1770492124","url":"https:\/\/atxbooks.com\/products\/the-measurement-nightmare-apics-constraints-management","provider":"ATX Books","version":"1.0","type":"link"}