Out of the manufacturing black hole

Article Abstract:

The finite capacity approach to scheduling serves as analternative approach to manufacturing resource planning (MRP). The problem with the MRP approach is that it fails to simulate real manufacturing assembly processes. The finite capacity scheduling approach helps alleviate overextended lead times, excessive inventories, unsatisfactory due date performance, and poor customer service through linkages with existing MRP database and transaction processing systems. Among the variety of scheduling systems available are the post-MRP works order schedulers, 'rate of use' schedulers, and structured schedulers. These generic forms of finite capacity scheduling can be applied to manufacturing processes based on the material flow and structure of resources of a specific assembly plant.

Methods, Evaluation, Scheduling (Management), Manufacturing processes, Manufacturing, Calendar, Computer-integrated manufacturing, Material requirements planning

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How Now, You Secret, Black and Midnight Hags

Article Abstract:

Variance analysis is not used much because it does not work. Accountants have devised profit control analyses which have done much, but do not control profits. Strategy, rather than procedure, approaches will be more effective to follow. Strategies are examined in computing overhead allowances. Conventional variance analysis deals with single costs with a linearity of overheads. It does not handle non-linearity or variability in costs. When planning, management needs to consider more than the formulas in making effective cost and profit control possible.

Profit, Profits, Planning

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The Secret Is Knowing When to Turn a Blind Eye

Article Abstract:

Management accountants in the know can solve the problem of variance interpretation. An accountant who is aware of the existence of variance can approach the interpretation of various analysis with slighty improved probability of success. The article deals with: Mr. Smith variances, can-passing variances, inherent vice variances, self-cancelling variances, 'cusum' central, and forbidden variances.

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