A Comparetive of the Theory of Constrain Performance Index T, I, OE and Economic Value Added

• Main Authors: Chien-Chang Shao, 邵建昌
• Other Authors: Rong-Kwei Li
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/31586211300150748866

碩士 === 國立交通大學 === 工業工程與管理系 === 91 === In the past years, most companies used the traditional financial costing system as their performance measurement system, unfortunately the system had no longer precise today. In recent years, there were two performance indices advocated: Throughput(T), Inventory／Investment(I), Operating Expense(OE) of Theory of Constraints (TOC) proposed by Dr. Goldratt and Economic Value added (EVA) developed by Stern Stewart & Company. This paper compares T, I, OE with EVA by two case─Evan’s House and Evan’s Business in The EVA Training Tutor presented by Stern Stewart & Co. This paper also compares T, I, OE with EVA in traditional financial costing system; convenience in application; influence on employees and companies continued improvement. The result of this study shows that T, I, OE and EVA are similar in most conditions and both can be a reference for managers in the application of performance index.