The document is a presentation by Daniel Doiron on the topic of throughput accounting. It begins with an introduction to throughput accounting and how it differs from traditional cost accounting. It then discusses some historical examples of companies like Ford that achieved great financial performance by focusing on throughput rather than costs. The presentation goes on to cover concepts from the Toyota Production System like limiting work in process and using kanban signals to achieve flow. It also explains drum-buffer-rope, a method in the theory of constraints for managing flow through a constrained resource.
152. CCPM Buffer Management & Unexpected Variation
CCPM By Dr Eli Goldratt WAS INSTRUMENTED TO DETECT UNEXPECTED VARIATION
Critical Chain Project
Management
Project
Buffer
Expected Variation
(Have a Great Day!)
Normal Variation
(Investigate)
Abnormal Variation
(Act! Run! Do!)