search query: @journal_id 74 / total: 1538
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| Author: | Darlington, J. |
| Title: | Optimising production resources |
| Journal: | Management Accounting (London)
1995 : APR, VOL. 73:4, p. 57-60 |
| Index terms: | OPTIMIZATION PRODUCTION TECHNOLOGY |
| Language: | eng |
| Abstract: | John Darlington ACMA, Financial Controller, Allied Signal Ltd Turbocharges UK, Skelmersdale, looks at differences between the throughput-driven and product-cost based approaches to production and at the throughput-driven approach to make-versus-buy decisions. In 1989 the manufacturing plant the author worked for purchased a forward finite scheduling package called Optimized Production Technology (OPT). It became the platform by which they mastered a complex sales mix situation and substantially reduced the inventories over a five-year periods. |
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