Scribd Logo
Upload

Welcome to Scribd!

  • ざっくりわかるTOCスループット会計

    Uploaded by

    Keisuke Abe
    4K views80 pages
    TOCスループット会計について簡単に解説。 なぜ原価計算を用いて生産計画を立てると工場利益の最大化ができないのかを説明。

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    TOCスループット会計について簡単に解説。 なぜ原価計算を用いて生産計画を立てると工場利益の最大化ができないのかを説明。

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    4K views80 pages

    ざっくりわかるTOCスループット会計

    Uploaded by

    Keisuke Abe
    TOCスループット会計について簡単に解説。 なぜ原価計算を用いて生産計画を立てると工場利益の最大化ができないのかを説明。

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 80

    TOC

    TOC

    http://www.cazoo.jp/blog/
    Cazper

    http://www.herbist.co.jp/topics/managerial_accounting_3.html

    600

    (@50600)

    1000

    0400

    50 /1

    5 /1

    5/1

    3/1

    10,000/

    3,000/

    2000/

    30,000

    20,000
    8,000

    12,000
    18,000

    4,800

    2,000

    6,800
    11,200

    = ( + )
    +

    = ( + ) ()
    + () /

    600

    (@50600)

    600

    0400

    30,000

    0
    16,000
    0

    50 /1

    5 /1

    5/1

    3/1

    10,000/

    3,000/

    2000/

    16,000
    14,000

    4,800

    2,000

    6,800
    7,200

    CF

    BS

    600

    (@50600)

    1000

    0400

    50 /1

    5 /1

    5/1

    3/1

    10,000/

    3,000/

    2000/

    30,000

    10,000
    4,000

    6,000
    24,000

    1,800

    22,200

    10,000
    3,000
    2,000

    15,000
    7,200

    600

    (@50600)

    600

    0400

    50 /1

    5 /1

    5/1

    3/1

    10,000/

    3,000/

    2000/

    30,000

    6,000
    0

    6,000
    24,000

    1,800

    22,200

    10,000
    3,000
    2,000

    15,000
    7,200

    (WIP)

    = or )

    30,000

    600

    (@50600)

    1000

    0400

    5,000

    2,000

    50 /1

    5 /1

    5/1

    3/1

    10,000/

    3,000/

    2000/

    3,000
    27,000

    15,000

    4,800

    2,000

    21,800
    5,200

    30,000

    600

    (@50600)

    600

    0400

    3,000

    50 /1

    5 /1

    5/1

    3/1

    10,000/

    3,000/

    2000/

    3,000
    27,000

    13,000

    4,800

    2,000

    19,800
    7,200

    30,000

    (@50600)

    5,000

    2,000

    3,000
    27,000

    15,000

    4,800

    2,000

    21,800
    5,200

    30,000

    (@50600)

    5,000

    2,000

    3,000
    27,000

    15,000

    4,800
    2,000

    21,800
    5,200

    100
    1
    200
    100

    2
    2

    4
    3

    A10100
    B20100
    A

    1
    1

    4
    3

    ...

    ...


    3,000/10/5/
    600,000/1150,000/
    ()50/ = 1/

    4
    E
    1000/

    A
    3000/

    5/

    B
    1000/

    10/

    C
    2000/

    D
    2000/

    10/

    10/

    25/

    20/

    10/

    P
    8500
    50/

    5/

    Q
    9250
    99/

    5/

    5/

    P1
    5000 + 50/ 40 = 7000
    Q1
    4000 + 50/ 65 = 7250

    P8500 7000 = 1500


    Q9250 7250 = 2000

    ()

    Output

    3000/15/
    = 200/

    3000/30/
    = 100/

    3000/2970/
    =30/

    =30/15/
    =2/

    30/99/
    = 2970/

    P2Q99

    21,500/ + 992,000/ = 201,000

    3000/2970/
    =30/

    =30/15/
    =2/

    30/99/
    = 2970/

    2/5/
    + 99/25/
    = 2485

    2/15/
    + 99/5/
    = 525

    2/10/
    + 99/30/
    = 2990

    3000/

    2/10/
    + 99/5/
    = 515

    2
    10

    31,500/ + 992,000/ = 202,500

    10P1

    3/

    99/

    3/5/
    + 99/25/
    = 2490

    3/15/
    + 99/5/
    = 540

    3/10/
    + 99/30/
    = 3000

    510

    3000/

    3/10/
    + 99/5/
    = 525

    2460

    2475

    5445

    31,200/ + 992,000/
    544550/ = 69750

    TOC

    50/5/
    + 99/25/
    = 2725

    50/15/
    + 99/5/
    = 1245

    50/10/
    + 99/30/
    = 3470

    50/10/
    + 99/5/
    = 995

    3000/2

    TOC

    P8500 5000 = 3500


    Q9250 4000 = 5250

    ()

    2()

    P3500/ 10/350/
    Q5250/ 30/175/

    P
    Q

    P50 10/500
    Q3000 50030/83

    503,500/ + 835,250/ 610,750

    610,750600,00010,750

    TOC

    Pricing

    You might also like