What is the accounting of permeability?
Accounting of transmission is a new concept concerning the basic principles of management of management. This accounting concept was developed by Eli Goldatt, an Israeli guru in the company management and the originator of the Method of Administration of the theory of Restriction. Accounting theory Goldratt transforms the traditional focus on accounting costs to reduce costs to the accounting method that is trying to maximize the output. Accounting of the permeability takes the ideas or objectives of the organization and determines how best to increase production production from every idea or objective to maximize the economic wealth of society. The GOLDRATT Restriction Theory Method is an important basic building block for accounting accounting.
The theory of control methods is based on five different steps. The first step is to identify the restriction limiting the objective or goal of the company. The second step is for managers to decide how best to avoid restrictions and reduce Company's source from the way to restraint. Third and fourth steps include the abolition of smallBusiness restrictions and to improve business methods first set the greatest restrictions. The fifth step should be that the main restriction from the production process will be removed; If the restriction still exists, society can start again in the process of restriction theory.
Accounting of throughput uses a method of restriction on the company's cost accounting functions. Restrictions may include the ability of the company to buy trade inputs for raw materials, find sufficient work to produce goods or services, and the ability to develop efficient and efficient production processes that reduce wasting by rare economic or business inputs. Accounting permeability does not necessarily focus on maximizing individual profits from Goods or Services; The main focus is to reduce business investment or expenditure found in the production process.
Business Investment often represents capital that is tied up inthe assets or manufacturing processes of the company. Attempts to permeability of accounting to limit the amount of capital spent on business investment in order to purchase more economic inputs or resources for the production of goods or services of the company. The excess of raw materials can also reduce the ability of the company to produce goods and services, as capital must be spent on storage storage. The permeability accounting also focuses on reducing operating costs. These expenses may be excessive work costs and maintenance or public services that are not related or necessary for the production of goods or services. The exemption of capital by reducing trade investment or operating costs is an essential part of the accounting of the permeability and how it can positively affect the total economic Val of the Company.