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Bachflush Accounting
Bachflush Accounting
UDK 657.47:338.58
: 11. 3. 2011.
BACKFLUSH
THROUGHPUT
,
, , ,
, . ,
Throughput , JIT Backflush ,
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: , hroughput, , JIT , backflush
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ljilja.antic@eknfak.ni.ac.rs, tatjana.master@gmail.com
. 179066
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1012
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(just in time JIT) (theory of constraints TOC),
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. backflush (backflush costing )
throughput (throughput accounting TA).
throughput
backflush .
THROUGHPUT
, . throughput .
80- XX .
(Goldratt)
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TOC-
(Carbett 2000, 38)
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1013
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hroughput () . hroughput (totally
variable costs TVC). .
(inventory I)
. ,
throughput.
1014
(operating expense OE)
throughput.
,
,
(Gupta et al.
1997, 25; Weil and Maher 2005, 57679):
1. .
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2. , . . , ,
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1015
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throughput-.
hroughput
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. TOC , , . throughput (throuhgput accounting ).
TOC- (hroughput, ) (net profit NP,
hroughput ) (return on investment ROI,
) (Carbett 2000, 39).
.
,
, , (Goldratt 1990, 32).
1016
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, TOC- .
, .
.
throughput, .
(Carbett 2000, 39).
throughput- . throughput . ,
. throughput-.
throughput .
. throughput-a . ,
, o TAR (throughput
accounting ratio TAR), ( : Garrett 2010).
,
.
4.000 , 5.000 3.000
.
,
6.000 , 8.000
4.000 .
1.300.000 . , , ,
1.
1017
1. , ,
,
( )
150,00
120,00
140,00
40,00
25,00
50,00
0,30
0,20
0,35
0,25
0,20
0,30
0,15
0,15
0,15
. .
, 2.
2.
4.800
4.300
,
,
.
, throughput
3.
3. hroughput
( .)
150
120
140
( .)
40
25
50
hroughput
( .)
110
95
90
1018
throughput-
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,
throughput- , .
, 4.
4. Throughput
hroughput
hroughput
( .)
( .)
110
0,30
367
95
0,20
475
90
0,35
257
,
,
.
8.000 , 2.400 , 6.000 1.200
, 400 , .
1.143 . throughput- T 5.
5. Throughput
8.000
0,30
2.400
6.000
0,20
1.200
1.143
0,35
400
4.000
hroughput
8.000 95 =
760.000 .
6.000 110 =
660.000 .
1.143 90 =
102.870 .
1.522.870 .
, -
1019
. TAR ,
throughput- ( 325 , 1.300.000
. , . 4.000) 6.
6. TAR
hroughput
TAR
TAR ( .)
367
475
257
325
325
325
1,13
1,46
0,79
TAR 1
, .
. TAR
,
.
JIT BACKFLUSH
JIT , backflush .
Ko JIT .
(just in time JIT)
60-
.
, , . .
JIT ,
, , , . , JIT , -
1020
, : , ,
, 100%
(Drury 1996, 28).
JIT
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(Henry 2001, 1).
JIT . pull , -,
(Crusoe
et al. 1999, 23).
.
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, 2 5 .
, . .
.
, JIT
, (Drury 1996, 29).
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JIT
JIT . JIT -
1021
, . , JIT
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() ,
,
JIT .
, : 1) , 2) ,
3) 4)
.
.
.
.
(total quality control TQC).
.
, JIT
, , .
Backflush
JIT
. JIT
, a
e .
,
.
Backflush costing (BC)
, JIT . BC (delayed
costing) (postdeduct costing).
1022
,
.
,
backflush ,
,
. JIT ,
. ,
. JIT
, .
(Mc Watters et al. 2001, 438):
(raw materials and work in process
materials inventory /RIP/);
,
;
,
RIP;
JIT
;
.
,
,
.
, RIP
, .
a a BC-a je 1.
1023
Backflush
Backflush
1: Backflush
: Zimmerman 1997, 658.
1024
7.
o ( .)
20
1
3
6
30
, ,
:
1. 200.200 ,
2. 100.000 10.000 .
, 30.000 .
60.000 . ,
3. 1.000 ,
2.000 ,
4. 9.000 32 . ,
5. 500 , 500 200 . .
BC , 2
, : (absorption
costing backflush),
(direct costing backflush) (throughput costing backflush).
, , . backflush
e RIP, . ,
2, RIP 10.200 . (500 20 , 200 .
), 5.000 . (500 10 .) 15.000 . (500 30 .). ,
270.000 . (200.200 +
100.000 30.200 9.000 30 .) -
1025
.
.
200.200
270.000
300.200
30.200
100.000
Backflush
10.200
5.000
15.000
200.200.
100.000.
30.x9000=270.000.
200.+20.x500=10.200.
10.x500=5.000.
30.x500=15.000.
(RIP)
2. Backflush
: Martin 375.
Backflush ,
,
,
. 3, 240.200. (200.200 . ,
10.000 . 30.000 . ).
1026
200.200
200.200
216.000
40.000
24.200
240.200
100.000
60.000
60.000
Backflush
10.200
2.000
12.000
200.200.
40.000.
60.000.
24.x9.000=216.000.
(RIP)
200.+20.x500=10.200.
4.x500=2.000.
24.x500=12.000.
3. Backflush
: Martin 376.
1027
, 3.000. ,
.
200.200
200.200
180.000
20.200
100.000
100.000
100.000
Backflush
10.200
10.000
200.200.
100.000.
20.x9.000=180.000.
(RIP)
200.+20.x500=10.200.
20.x500=10.000.
4. Backflush
: Martin 377.
Backflush 4,
1028
, . Backflush RIP 10.200 ,
10.000 . (500 20 .).
. 180.000 . (, 200.200 20.200
9.000 20 .).
280.000 . (180.000 + 100.000),
4.000 . (.
280.000 276.000),
, .
,
,
. , , , JIT . BC
.
, TOC ,
,
. throughput costing (TC). BC-a TC-a, .
5 , BC TC , TC- .
200.200 . RIP ,
190.000 . , 9.500
20 . 9.000
, 180.000. . , ,
5, . ,
10.200 . RIP , 10.000 . 280.000 . .
1029
200.200
200.200
190.000
190.000
10.200
100.000
180.000
180.000
180.000
10.000
100.000
100.000
200.200.
20.x9.500=190.000.
100.000.
20.x9.000=180.000.
(RIP)
200.+20.x500=10.200.
20.x500=10.000.
5. Throughput costing
: Martin 386.
JIT TOC-a . , ,
. JIT , TOC
. , JIT , TOC
. , ,
,
,
.
,
. ,
JIT BC-a,
TOC-a TC. Backflush (throughput costing backflush), ,
.
1030
BC-a TC-a 6.
Backflush
Backflush
THROUGHPUT
COSTING
288.000
288.000
- . . 270.000 - . . . 216.000 - . .
72.000 .
.
18.000 I
Throughput
1.000 -
3.000 -
- .
.
:
.
. .
, ,
71.000 100.000
.
II
.
- 62.000 . .
3.000
15.000
=====
9.000
=====
288.000
180.000
108.000
103.000
5.000
=====
6.
: Martin 387.
288.000 . (9.000 32 ).
3.000 . , direct costing .
, . BC-
, 30
. (20 . 10 .
), direct costing 24
. (. 6 . )
throughput 20 . (. 10 . ). throughput, I, .
. 2, 3, 4 5. BC- 30.200 ,
direct costing 24.200 ., TC- 20.200 .
. BC-a direct costing
6.000 . (30.200 24.200 15.000 9.000). direct costing
TC- 4.000 . (24.200 20.200 9.000 5.000).
1031
:
direct costing . ,
10.000 (9.500 500 ), 9.000 . 9.000 ,
9.000 . , 1.000
6.000 . BC-
, 4.000 . TC-, 9.000 . JIT TOC-a BC
, . ,
TC, , , . .
.
.
hroughput .
, throughput-a . ,
, o
TAR .
, , ,
, ,
,
JIT .
JIT
backflush ,
. , backflush JIT .
JIT
,
. Backflush , .
1032
Carbett, Thomas. 2000. Throughput accounting and acitivity based costing: The driving facotrs behind each metodology. Journal of Cost Management 1: 3745.
Crusoe, John, George Schmelzle, and Thomas Buttross. 1999. Auditing JIT implementations. Journal of Cost Management 6: 236.
Drury, Colin. 1996. Management and cost accounting. London: International Thompson business press.
Garrett, Ken. 2010. Throughput and backflush accounting. Student ccountant ISSUE
3: 18.
Goldartt, Eliyahy. 1990a. What is this thing called the theory of constraints and how
should be implemented? Croton-on-Hudson. NY: North river press.
_____ 1990b. The haystack syndrome. Sifting information out of the data ocean,
Croton-on-Hudson. NY: North river press.
Gupta, Mahesh, Sid Baxendale, and Kathy McNamara. 1997. Integrating TOC and
ABCM in a health care company. Journal of Cost Management 4: 2333.
Henry, Co. 2001. JIT production, technology and operations management. California:
California polytechnic and state university.
Martin, James. Managerial accounting. http://maaw.info//
Mc Watters, Cheryl, Dale Morse, and Jerold Zimmerman. 2001. Management accounting. New York: Mc-Grow-Hill hagler education.
, . 2009. JIT
. 78: 5463.
Weil, Roman and Michael Maher. 2005. Handbook of cost management. New York:
John Wiley & Sons, Inc.
Zimmerman, Jerold. 1997. Accounting for decision making and control. USA:
McGraw-Hill.