Throughput Accounting and Optimization Part II - Assignment Example

THROUGHPUT ACCOUNTING AND OPTIMIZATION PART II THROUGHPUT ACCOUNTING AND OPTIMIZATION PART II Response to Ricardo Morales Your post is very insightful. Comparing it to the personal experience of my company however, I would like to provide an alternative to the strategy that you used in your organization. I find that the organization was more focused on employees becoming productive. Because of this, what employees received as wages was directly influenced by how much they contributed to overall income of the company.

I believe this is a useful way to ensure that there is effectiveness among the employees (Jacob, Bergland & Cox, 2010). What the company has however not looked at is how to ensure that there is utility among the employees. One of the ways to do this is to focus on motivation and training. Once these are in place, employees will be better positioned to be productive. As noted by Corbett (2006), strategic financing must always look into inputs as much as it looks at output. Motivation and training will therefore become ways of investing in the employees to be productive.

ReferencesCorbett, T. (2006). Three-questions accounting. Strategic Finance, 87(10), 48–55.Jacob, D., Bergland, S., & Cox, J. (2010). Velocity: Combining Lean, Six Sigma, and the theory of constraints to achieve breakthrough performance. New York, NY: Free Press.Response to Julia ManfredeI appreciate the concern you have raised on reasons you believe your company made the right decision by not making the purchase. In fact, your entire post is very insightful and thought provoking. I must state however that in the analysis, you put so much emphasis on what was going outside the company, as compared to what would come in if you made the purchase.

Even though it is admitted that your company is a not for profit company, it is still important to know the value that such acquisition could make in the public domain. For example, it would have reinforced the commitment of the company among stakeholders and donors on the need for the company to support even more people. This would have increased chances of getting more donations and support. As suggested by Corbett (2006), it is always to look at investment as a means to an end. This is one thing that I think you failed to consider.

ReferencesCorbett, T. (2006). Three-questions accounting. Strategic Finance, 87(10), 48–55.