I summarize Na Teoria das Restrições (TOC), a fundamental idea is that any tangible system, such as an enterprise with lucrative purposes, should have less restriction. A restriction and a fator that prevents or system from getting more than clam. The manager interested in obtaining more profits must then manage all the restrictions. Não ha escolha: ou o indivíduo controls the restrictions or controls. As restrictions, I will determine the “saída” (ganho) of the system, which will be reconfirmed and controlled or not.
At most two businesses can be seen as a sequence of interdependent processes in a chain that transforms inputs (inventories) into produções vendáveis (ganho). Na TOC, an analogy is frequently drawn between a system of type and a current.
It must be identified or rated the most fraco and you should concentrate efforts to strengthen that single elo, where or first step and identify or elo the most fraco that is a restriction, second, do not try to overload excessively or system, or third, concentrate the efforts of first step not Elo mais fraco and finally, or fourth, you have made efforts to begin with the forem bem succeeded, or elo mais fraco will finally go to melhorar até or ponto em that no seja mais or elo mais fraco.
1 - Introduction
Eliyahu M. Goldratt and Jeff Cox, introduced to Teoria das Restrições in 1984 not released "A Meta", where they expose a management theory about or disguise a novel in respect of a factory manager.
This factory was in great trouble and yet it was imperative to be dated by the address.
The factory was saved by leaving aside appreciated traditional management practices, which were creating terrible difficulties.
The traditional accounting system of costs and reports of variation of the company was responsible for many two problems that the factory was facing.
Instead of concentrating efforts on activities that will increase profits, the traditional accounting system focuses mainly on counterproductive efforts to reduce unit costs of production.
It is true that these have been successful in the operations, or management accounting system, which would invariably be sent inadequate changes in the form of unfavorable custody variations.
2 - A crise na accounting of traditional costs
With all the changes taking place, we can ask: what is happening in Accounting for Custos and Accounting for Management? Are your theories valid? At the same decade of the eighties, as indicated by KAPLAN apud PRADA (1995; p.93), at management accounting that emerged in the fifties, it used disciplines such as probability, statistics, etc.
to meet six basic objectives: calculate or custody of the product and prepare useful information for making planning and control decisions.
As a function of production assuming these traditional models, we are based on assumptions of mass production of a mature product with known characteristics, standard technology and passive optimization models on the structure of fixed costs and uncertainty it is assumed that several exogenous to the model.
Therefore for the manufacturers two eighty years these theoretical models do not respond to a new situation.
Japanese companies apply models that instead of optimizing in respect of a given set of parameters, they optimize each other, thus obtaining accentuated competitive vantages.
For example, instead of calculating an inventory policy that minimizes costs with some given parameters, such as the adjustment time of a new production or the uncertainty of supplying materials, or the new Japanese approach tries to eliminate the reasons for keeping inventories, reducing Adjusting tempos and decreasing to uncertainty gives demand.
For HORNGREN apud PRADA (1995p; 94), the advanced manufacturing technologies have assumed a change in the fundamental operations of the company, a change that should bring with it a deep transformation and no accounting system that accompanies these operations to obtain more objectives: more information: Exact custody of two products, one must control our existing costs and simplify two systems of costs.
From a managerial point of view, KAPLAN (1993; p. 210) says that “the accounting should be at the source of the questions that the administration is afraid of answering. answered ”.
It says that “accounting for administration is not administration, and should not be confused with it. More can be done to auxiliary accounting for our management purposes. Powering the auxiliary to the administration of the work that was done weekly.
Both of these systems contain, contested, hide problems or solve nonexistent problems, such as, for example, when traditional high-volume products appear to be costly, too, two costs of new and low-volume products will be diverted for them.
3 - Obsolescência da accounting of costs.
The behavior of the constitution of two companies in the past two years will change significantly. Corbett (1997; p.33) points out that “on the day of participation in direct work, we see all costs diminishing; In many cases it does not exceed 10%. Even in the absence of a large majority of the companies, it continues to use it as the sole basis of allocation, this is, it continues to use direct labor as a basis for allocating indirect costs of manufacturing ”.
The same author said that many apontam for this fact as a cause for the accounting of costs atuais not to provide any information for the decision making. Shape it as it is, it only attends to the objective of external demonstrations. O true objective of managerial accounting has been established. We use distorted information and, consequently, we make wrong decisions.
Furthermore, there is no direct labor cost per unit produced, and the indirect costs of manufacturing, which are only allocated between the products, now the most significant lot is two company costs. Com isso, to approximação feita pelo rateio deixou of being aceitável.
The main day of the weighing sheets does not vary directly with the volume of production; In most two cases, only raw material behaves in the same way.
These problems, a managerial accounting will be solved by increasing the existing paradigm. According to Corbett (1997; p.34) “expand the budget accounting conceits by creating more complex methodologies, rather than continuing to base ourselves on the same principles.
Pressupôs-I know that or what was wrong in managerial accounting was or fate of being assessed only by a rateio base, to direct workmanship, and also it was stipulated that various rateio bases should be used ”.
With the new cost accounting methodologies I presume that all costs vary in relation to some activity, indicate the number of production batches, number of orders, etc.
Corbett (1997; p.34) “I did not see why it used just a base rate, but rather because it misses the costs between products.
Rateio obsolescence is due to the fact that, despite the fact that they are rated, in whatever rate or rate system, it does not vary directly with the volume of production and / or with changes of mix or with any other variety. Also, it is used to confuse us and to make us make irrational decisions ”.
Or the product custody council in Teoria das Restrições, it ceases to exist and, in its proper form, or decision-making process based on global operational measures. Together with his conceived propositions, or the mentor of the theory of restrictions, he carries out a severe criticism of the accounting of costs, mentioning that it has not passed the form of a powerful solution that allows or growth of companies, rather than this it could turn into a disaster.
According to Guerreiro (1996; p.60) “it was established or argued that direct labor costs, at a time when cost accounting was invented, was about ten times higher than overhead costs., knowing that the page is rapidly approaching the time when it will be just a tenth day of general overhead weight ”.
The same author also says that it is important to highlight that the outdated cost accounting that Goldratt has observed in companies and only the cost accounting that is practiced in companies, or even, should not be confused with the true cost accounting that could and would fail be practiced in organizations.
4 - A managerial accounting and its role
Competição is getting more and more bitter, demanding that companies adapt quickly. They need to turn to moving a norm.
An organization needs to be prepared for this new challenge, which before any event is a change of mind. Each time more or more it can last a little, at a time achieved it can be dissipated in a very short time.
To organization, like people, you have to learn to cope with this "nova mudança".
This move can only be accompanied by abandoning the traditional administration concepts and using new concepts. It is in this forum that Goldratt provides the necessary resources so that we can carry out this revolution, which is the reasoning processes of Teoria das Restrições - TOC.
In this context Corbett (1997; p.20) says that “the reasoning processes are based on an organization of learning, to create an organization that causes changes and, consequently, that enters a continuous process of optimization. Goldratt provides the ferramentas to make it happen or to be the gurus of the advocate administration ”.
These changes in the business environment have an impact on managerial accounting. This physical impact is evident when we analyze such severe criticism that management accounting is held back.
By isso Berliner & Brimson (1988, p.8) stated that: “an explosion in technology is changing on the basis of competitiveness all over the world.
In order to compete, companies have to offer sophisticated products at a low price, while maintaining high quality and excellent service to the consumer.
A particularly important role, but not very well understood, is the cost accounting system. Hoje, the information is not being provided in a way that may help the administration to identify, prioritize and solve problems.
Production managers are being oriented to make important decisions despite the information available on cost accounting, and not because it is relevant ”.
A managerial accounting for Corbett (1997; p.22) must make a connection between the actions between the two managers and the profitability of the company, so that you can know which direction to take.
Correctly measuring the impact of local actions not global performance, the managerial accounting also serves as a motivating agent, by rewarding people who contribute significantly to the company's objective.
The main objective of managerial accounting is to provide information so that managers can decide what path to take for the company.
5 - Two management accounting systems become obsolete
Today's managerial accounting is losing credibility. With all these moves, no environment, the no change quase nothing. Isso faced with the information provided for the traditional accounting sejam inconsistent. With constant changes, companies cannot get distorted information.
Your managerial accounting is not suitable for new years and you will not be able to compete. A managerial accounting boa is not required for succession, plus a prerequisite.
This is referred to by Kaplan & Johnson (1991, p.4) to say that “an excellent managerial accounting system does not guarantee success in the leaf markets (…). But an ineffective managerial accounting system can undermine or develop products, or accelerate processes and marketing efforts. Where a managerial accounting system prevails, or the better result occurs when administrators understand the irrelevance of the system and deviate from it by creating personalized information systems.
Segundo Coelho (1999; p.26) a managerial accounting will be effective if it contains an information system integrated into the business management system, which is the one that gathers and consolidates all the relevant and necessary information to manage the organization, and it will be considered or Check how you can study new possibilities or analyze new paths that are possible to reduce costs, speed up operation, maximize profits and maintain quality of products or services provided by the company.
It has been ignored at some time ago, in managerial accounting, as moves or runs in production. She needs to evolve, she needs to adapt to new years.
Kaplan (1993; p. 177) says that "obsolescence of two contemporary managerial accounting systems must be a source of great problems for managers of large diversified organizations."
Contemporary systems for the accounting of costs and managerial control, já não provide precise data on the efficiency and profitability of internally managed transactions.
Consequently, the administrators are not obtaining information that helps them to compare appropriate cost and profitability transactions, in order to be able to effectively manage an infinite number of transactions that are seriously compromised by a complex hierarchy.
When senior administration stops receiving accurate information on the efficiency and effectiveness of internal operations, the organization becomes vulnerable to competition from smaller and more focused organizations.
The information needs of concentrated companies, a narrow range of activities or products according to Kaplan (1995; p. 178) “is less than the days that try to manage multiple stages of our conversation processes, or that offer lines of diversified products and até heterogeneous.
As targeted organizations will become highly efficient in their limited segments of products or varieties of production processes, surpassing diversified organizations unable to continue assessing the relative profitability of their varied and, generally, independent activities ”.
According to Corbett (1997; p.23) there are some proposals of different methodologies for managerial accounting that try to solve this loss of relevance. Here I will deal with the TOC methodology, which I consider to be the best proposal for managerial accounting, which is more in line with a new company vision, and compares it as the predominant paradigm in managerial accounting, isto e, cost accounting.
6 - A teoria das restrições - theory of constraints - toc
In the 70s, or Israeli physicist Eliyahu Goldratt, elaborated a method of administration of production, he was intrigued with the traditional methods, knowing that we do not have any kind of logic.
He did not start from the 80's, he was free or free. A goal, where he dedicated himself to elaborating more or his method and dissemination.
This free and criticized or traditional method of administration, where it is even counted for costs because it is considered or the lowest number in the competitiveness of the western world that according to Corbett (1997; p 39) “ele ganhou many opponents to Theory of constraints - TOC, but also chamou calls attention to the people who do not accredit more to the accounting of costs as a provider of information ”.
Or I was written in the form of a romance, where the author's experiences are described, in the elaboration of methods of optimization of industrial processes, undertaking or Optimum Production Technology (OPT) program, which is a methodological application of Operational Research, which is considered a variant gives JIT philosophy.
Second Goldratt apud Padoveze (1994; p.387), “or that determines resistance, 'a força' de uma corrente (a manufacturing process, for example), it was a failure. There is only a current fraco numa.
This elo fraco restricts or melhor performance of all current (of all or process). This restriction or garnishment must be immediately worked out.
Eliminated at first restriction, other restrictions, other periods of the current period, will appear, and then successively, a continuous improvement and strengthening of the production and business process ”.
Within the OPT philosophy, an inventory is deliberately maintained only to prevent you from placing restrictions or garnishing the continuous development of the production flow and preventing sales. Except in these cases, keep the JIT philosophy of goal of non-existent stock.
Goldratt apud Padoveze (1994; p. 387) had expressed, attached in a violent way, that “to accounting of costs has no value for the company, being attached an effort to achieve its goals of positive results.
Starting from the presumption that it burned face or price in the market, an accounting of costs to just rush costs and form sales prices there is no sense at all. Secondly, I must have a radical change, I do not think of two businessmen in such a way that 'I leave the world two costs, for which we are trained, and enter the world two ganhos, in which it is to intuition and the positive results' "
This publication serves to address the expansion of other areas of the company, including serving as new instruments for Management Accounting.
The principle that was based on OCD is that there is a common cause for many effects, that the phenomena that we see are the consequence of deeper causes, raising a systemic vision of the company.
Every company is considered as a TOC system, it is a set of elements between those that have some interdependence relationship. Corbett (1997; p 39) refers that “each element depends on another in some way, the overall performance of the system depends on two joint efforts of all its elements”.
Or conceito key of the TOC, refers to restriction, ou seja, or factor that restricts atuação do system as everything. Goldratt, apud Corbett (1997; p.39) explains that: “the first step is to acknowledge that every system was constituted for a purpose; We do not create our organizations with no end.
Assim, any action taken by any part of the company should be taken for its impact not global purpose.
This implies that, before we deal with improvements in any part of the system, we first need to define which is the global goal of the same measures that will allow us to achieve the impact of any subsystem and of any local action and global goal.
A restriction of a system and nothing else than we feel to be expressing the words: which is what requires a system to achieve a higher performance in relation to your goal
In our reality, any system has few restrictions (it is so proven in the goal, it is the analogy of two cleavages) and the same time as any system in reality has less restriction ”.
Every system tends to have less restriction. This affirmation and explained due to the fact that there is not something that limits or performs the system, this would be infinite, or if a company does not have a restriction, its profit would be infinite.
With this rationale, I was created or process of continuous optimization of TOC (for physical restrictions), which led efforts towards the goal of any system, giving origin based on TOC methodologies, including methodology for management accounting. In this sense, CIA (1996: p.32) says that there are five steps to put theory into practice:
“1 - identification of the restriction (ões), ou seja, or (s) factor (s) that restricts (em) or system:
2 - definition of how to explore the restriction (ões) of the system:
3 - subordination of all aspects to the decisions taken above;
4 - elevation of the restriction (ões) of the system; e
5 - turn to or elo agora more fraco, sem deixar that inertia turns to nova restriction ”.
Goldratt apud Corbett (1997: p.42), states that “before dealing with first steps in any part of the system, we first need to define the overall goal of the same measures that will allow us to achieve the impact of any subsystem and of qualquer ação local nessa global goal ”.
For Goldratt & Cox (1986; p.43), Teoria das restrições can be framed within a business systemic vision, since the goals of an organization are reduced to the quest to obtain financial results when they say that “a company's goal of manufatura é ganhar dinheiro ”.
A goal of a company “is the profitability of shareholder capital”, according to Corbett (1997; p.43).
The same author refers to the fact that in order to make a profit between the Net Profit and the Return on the Investment to Teoria das Restrições after three measures, where these must be purely financial, to show that the company is in the direction of its goal or not.
Nessa line of thought, everything or process of business philosophy must be focused on recipes and not on despesas and costs. Thus, despite the costs, there are only resources to produce recipes and hooks.
As measures of the TOC, ou seja, or accounting system is formed by three blocks of construction according to Goldartt (1992; p. 17) that are:
“Ganho (G): or index hair qual or system gera dinheiro through bandages.
Investment (I): all or money that the system invests in the purchase of coisas that it intends to sell.
Despesas Operacionais (DO): all or money that the system spends transforming investment into money ”.
Or ganho is defined according to Corbett (1997; p.43) “as everything or money that goes into a company, less than or that it pays to its suppliers; This is the one or the money that the company gerou; or money paid to suppliers and money generated by other companies ”.
Or investment second or same author (1997; p. 45) is everything or money that or system invests in the purchase of goods that it intends to sell. Corbett (1997; p.45) also said that the investment should be divided into two categories, two stocks of raw material, products in process and finished products and other assets. This is because the stocks of products have a great impact on the competitiveness of the company.
A desperate operational for Goldratt (1992; p.16) is understood as everything or money that "we have to constantly place inside the machine to move its engrenagens", as for example, salaries, from the president of the company attached to mão-de direct work, aluguéis, electricity, social commissions, depreciations etc.
TOC does not classify you into fixed, varied, indirect, direct, etc. costs. At the operational level, it is simply all the other accounts (expenses) that do not enter, do not earn or do not invest.
A TOC affirms according to Corbett (1997; p.46) that any currency can be classified number after three measures, and that it is three or enough to make a ponte between Liquid Profit (LL) and Return on Investment (RSI) as As daily ações two managers, where we apply the formulas of LL and RSI:
LL = G-DO
RSI = (G-DO) / I
Onde: G = total profit, å GTp
DO = total operational expenditure
I = total investment
Corbett (1997, p.46), argues that with these three measures (G, I and DO) we get to know or impact of a decision on the final results of the company. Place ainda that or ideal is a decision that increases or G and decreases I and DO.
Therefore, any decision that has a positive impact or RSI is a decision that takes us in the direction of the goal of the system. Or final judgment, which decides whether or not a decision, or RSI. He says that we do not need to calculate liquid profit for the entire company, nem or RSI.
We can calculate liquid profit or RSI increase; is or incremental LL for positive, and is or incremental RSI for positive is higher or equal to the current RSI of the company, then it is a good decision.
7 - managerial accounting implications
For Noreen (1996; p. XXXI) it is impossible to separate the TOC operations from TOC accounting. Any attempt to operate a TOC operation in conjunction with traditional managerial accounting controls and measures is failing or failing.
In the same way as JIT, TOC does not adapt to the common practices of accounting managerial accounting, such as custody by absorption and report of change of custodian.
A greater and only reason for this incompatibility is that both custody by absorption quanto or report of change of custody parent creates incentives to produce excess inventories.
Sob or custody by absorption, or accumulation of inventories tends to reduce or custody.
When the production exceeds the sales, the fixed costs are distributed in more units and part two costs are included, not balanced as part of two additional inventories, or inverse of a demonstration of the result as part of the custodial goods sold.
No report of the variation of the custodian parent, a work center with a fixed work force can only be tailored to your measure of efficiency with a higher production.
By definition, non-restriction work centers can produce more depressed than restriction work centers.
Therefore, you will first be kept busy producing to generate favorable efficiency reports, or an inevitable result or accumulation of inventories of material in process that cannot be transformed into sales. Do not JIT a central message that these inventories are due to two main operational problems and tend to camouflage problems that must be addressed.
Not place of custody by absorption, mostly TOC companies use a variance of variable custody in which it is determined that you are subject to the sole custody variable. NOREEN (1996; p. XXXII) refers that on the point of view of the TOC, or custodial variable and preferred to custody by absorption, for three reasons:
• the não creates incentives to accumulate inventories;
• it is considered the most useful for decisions; e
• ele fica next to the non-cash flow-based profit concept.
It has been verified that the demonstrations you have using the TOC principles are the easiest to understand that you are conventional, and the effects of your action on the reports you have fizeram more sense as demonstrations of varied custody.
According to Corbet (1997; p.159), "the objective of managerial accounting is to provide information for making a decision, making or establishing a link between the actions located between two managers and the company's profitability."
The management accounting data can be used to help control a production restriction.
A margin per unit of resource with restriction of capacity and a financial security essential for two important decisions, according to NOREEN (1996; p.XXXIII), priority use of restriction and decide when or not to raise restriction. Products with a lower contribution margin per unit of restriction must be received at a lower priority; eles são or use less important as restrictions.
The same author further argues that, além disso, the margin of contribution by unit of restriction for marginal work (isto é, or custodian of opportunity to use restriction) offers an ideal of interest to raise to restriction. If or benefit from raising to restriction exceeding or custody, then it must be acquired more recourse with restriction of capacity.
A TOC is a different way to control the operations and not work with the conventional systems, which emphasize the analysis of the cost by absorption and variation of two standard costs. TOC requires major modifications to our financial systems, accounting and management. For Noreen (1996; p.XXXIV), no OCD world, there are only three ways to increase profits:
• “increase in sales (sales)
• reduction of operational expenses (fixed costs); or
• reduction of investments - especially in inventory ”.
For Noreen (1996; p. XXXVII) TOC faces three important contributions. First from your point of view, evidence of frequently neglected managerial accounting, such as variable custody of relevant custody, seems to be even more important than generally assumed.
Second, TOC offers a coherent and focused management theory, as to which administrators you can exercise your work. With TOC, the managerial information requirements are clear and there is less need for two administrators to tell you ficarem imagining what other managers want or impose on the systems that do not interest you.
Noreen (1996; p.XXXVII) says that “or third party, for those who teach us accounting at a managerial level, it is encouraging to find companies that we use are not very many techniques that we defend day by day, such as variable custody and relevant custody, that It seems so many times it will be opposed to common practice ”.
The TOC methodology for managerial accounting was openly criticized for the great majority of people who found no current paradigm for cost accounting, as Corbett (1997; p.160) said.
8- final considerations
The objective of the managerial accounting according to Corbett (1997; p. 53) “is to make the connection between the local actions of two managers and the company's profitability, so that they can know which actions are taken to lead the company in the direction of its goal. ”.
A goal of the company (ganhar dinheiro) is proposed not within the scope of the theory of restrictions, apart from three measures: o ganho, o investment and operational despair. Corbett (1997; p. 53) says that “to make a decision second to TOC, we need to quantify the impact of the decision on three measures and, then, we can see which variation is liquid non-profit and no return on or investment (or what It will show us whether you decide to go or not) ”.
To be able to quantify the impact of a decision in three measures and fundamental or role of the restriction of the company.
For Corbett (1997; p. 161) “cost accounting is obsolete, but obsolescence does not only give shape to how cost accounting is used, rather than cost accounting concept.
Loss of relevance to the accounting of costs is not due because it pays the costs for direct work, but rather because it fares the costs ”.
A TOC accounting should be a familiar territory to managerial accounting. Some of the thermoses used in TOC are different from what we commonly use, costs vary, use of scarce resources, and accountability for liability have been topics in our managerial accounting manuals for decades.
From a theoretical point of view, a little bit of TOC and novelty for accountants.
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