i read book the goal for my o. m assignment

during i read the book, i become aware of some notions which we learned in o. m class such as bottelneck, buffer, throughput and so on

almost it expresses about a toc(theory of constraints) system. first time i feel that it must be boring story, but it was interesting to me
after i read this book, toc system is key method to solve the companys problems.now ill express my opinion about the goal

toc include bottelneck, buffer, throughput and so on. it is based on the principle that the goal of any economic enterprise is to make money, now and in the future, and that a systems constraints determine its capacity to make money

it finds main cause constraints, so remove for accomplishing optimization of companys goal. i was impressed professor yona said companys goal is earning money, not produce the goods efficiently

i realize the productivity is just an action for approaching companys goal easily.

throughput accounting is an alternative to cost accounting coming from toc. it is a management accounting technique used as the performance measures in toc

it can be viewed as business intelligence for profit maximization but unlike cost accounting, throughput accounting focused on generating more throughput. throughput accounting seeks to increase the velocity or speed which throughput is generated by products and services with respect to an organizations constraint, whether it is internal or external to the company

throughput accounting is designed to point out the origins of problems and to solve the bottleneck resources as well as the product combination.it can also be utilized as a complement technique of a conventional cost accounting method due to its ability to solve the short-run problems.

there are four compositions in toc(throughput, inventory, operation expense ,roi) i was wondering why did use throughput accounting instead of cost accounting. after few times later, i got it

suppose that effectiveness is estimated by conventional cost accounting. maybe it can estimate that increasing of inventory indicates increasing of profit even though selling is not improved

i realize from conversation between rogo and professor yona estimate of set up robot competitive companies pursuit of high profits and effective system that reduce inventory cost and operation expense.
according to a die game, i can understand subordination and statistical change.
subordination is that if two events are continuous, it occurs.second progress cannot produce until first progress is finished.
statistical change is that each progress time is not regular because of actual change.throw die one time, it is one productivity, at the same time raw material are supplied.even though average productivity is one per 3.5 units,
as time goes by inventory and operation expenses are increasing, throughput is decreasing because of subordination and statistical change.
※the process of die case※        (이하 생략)