About this Presentation
This presentation provides a discussion on compromises many companies make when implementing an ERP system, and how this creates conflicts that must be overcome by using throughput accounting (TA). Since TA is often an add-on or substructure to the traditional cost reporting it is always subordinated to the traditional cost accounting methods. I propose implementations to first be concerned with product flow and TA, and then add the Financial Accounting. Three points are emphasized: how MRP and ERP systems grew to include the compromises; why setting up flow first is important; and how TA could be the main way for internal decision making.
What Will You Learn
To help you get the most value from this session, we’ve highlighted a few key points. These takeaways capture the main ideas and practical insights from the presentation, making it easier for you to review, reflect, and apply what you’ve learned.
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