- Kısıtlar Yönetiminden azami fayda sağlamak için ürün stratejinizle uyumlu hale getirin.
- Kısıtlar Yönetimi planlama DEĞİL, uygulama yöntemidir.
- Fazla stoklar akışı yavaşlatır, maliyeti artırır, pazardan uzaklaştırır.
- Sıfır stok DEĞİL, doğru yerde ve miktarda stok olması istenir.
- Sistem kısıtları dahili veya harici olabilir:
- Dahili : Proses (makine kapasitesi gibi), prosedür (asla fazla mesai yapma gibi)
- Harici : Malzeme (eksik hammadde gibi), Pazar (satılandan fazla kapasite olması gibi)
- 5 odaklanma adımı izlenir, bunlarla TA (Dönüşüm Muhasebesiyle) uyumludur.
- Kısıtı iyileştirirken ürün stratejisiyle uyumlu kalınmalıdır, aksi takdirde önceden düşünülmemiş pazarlara veya ürünlere girilebilir.
- TA mevcut muhasebe planının yerine DEĞİLDİR.
- TA, çok kısa dönemli bir bakış açısıdır.
- Raporlamayı DEĞİL, karar almayı kolaylaştırır.
- T : Throughput : Dönüşüm : Satış fiyatından doğrudan hammadde ve komisyonları eksilterek bulunur.
- T, geleneksel muhasebedeki Contribution Margin (Katkı) benzer. Ancak CM daha uzun vadeli bir bakıştır, T nin aksine direk işçiliği de hesaba dahil eder. T haftalardan söz ederken, CM aylardan söz eder.
- OE : Operating Expenses : İşletme Giderleri dönemlik hesaplanır, doğrudan olmayan tüm harcamalar bu kalemdedir. Bu geleneksel muhasebeden önemli bir ayrılıktır. Geleneksel muhasebe bu harcamaları anahtarlarla dağıtır ve satılmadığı sürece gelir tablosuna getirmez, bilançoda biriktirir.
- Geleneksel muhasebede maliyetler düşürülemese bile, stokların içine saklanabilir. Dolayısıyla örtülü olarak stok yapmak özendirilir.
- CM yönteminde stok özendirilmez ancak bu sefer de üreticiler sadece en kârlı gördükleri ürünleri yapmaya çalışarak, pazardan uzaklaşabilirler. Ayrıca stratejik değeri olan uzun vadeli çabalardan soğutur.
- Kısıtlar Yönetiminde hem gelir hem de kısıtlı kaynağın kullanımı birlikte yorumlanır, stokları düşürür, kaynak kullanımını ve üretimi artırır.
- Dönüşüm Muhasebesi fiyatlamaya çok yardımcı olmaz, sadece kırılma noktasını gösterir, dağıtım anahtarları yoktur. Firmalar resmi düzende muhasebe sistemi kullanmalıdır, TA doğru ve hızlı karar için eklentidir.
- Kültürel yansımaları olacaktır:
- Beraberinde ölçme ve değerlendirme sistemi değiştirilmelidir
- Artık yerel optimumlara bakılmamalıdır
- Kısıta uygunluk sağlandığında kimse “boş duruyor” diye eleştirilmemelidir
- Kaynaklar arası işbirliğini geliştirmek için konu çalışanlara tanıtılmalıdır
- Kısıtın dışındaki kaynaklarda kapasite fazlası olması gerekir, hızlı ve katı kesintiler yapılmamalıdır
- Kapasite fazlası için aksiyon düşürmek DEĞİL, bunu tüketecek kadar satabilmek olmalıdır
- Paradigma değişimi sanıldığından daha zordur ve uzun sürer
- Doğrusal Programlama bir çok bakımdan Dönüşüm Muhasebesine benzer, ancak;
- TA uygulaması daha kolaydır
- Doğrusal Programlama “yapılabilirliği” gösterse bile uygun bir çizelgeleme yapmaz
- Doğrusal Programlamada kaynaklar arası bağımlılık ve prosesteki değişkenlik dikkate alınmaz
29 Mayıs 2015 Cuma
Management Accounting : TOC & TA / Swain / 1999 / kitap özeti
amazon review: Management Accounting : TOC & TA / Swain / 1999
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 Easy cross reference, too brief,
A part of a series. There is a promoted web site but it is not effective anymore. There are interesting points:
Basic difference between TA and GAAP is time horizon. TA has very short term while GAAP has a very long term. It makes different cost items either fixed or variable. Contrary to common belief TA is not to replace GAAT. You need GAAT for official reporting anyway. TA is designed to make relevant decisions in the field, coupled with TOC and both of them are NOT for planning but for executing. You need to keep TOC ligned with your strategy. Linear Programming is interestingly similar to TA, gives feasible plans but there is no clue how to schedule it. Dependancy and variability in reosurces are not considered in it. | ||||||||||||||
18 Mayıs 2015 Pazartesi
amazon review: Scrum / C.Sims / 2014
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 to the point, eye opening!,
I have amazed that such a short book could let me understand what scrum is.
Actually it accomplished even more than this. Surprisingly it made me love it! Thank you! | |||||||||||
amazon highlights: Scrum / C.Sims / 2014
Last
annotated on May 18, 2015
What
is Scrum?
Scrum is a lightweight framework
designed to help small, close-knit teams of people develop complex products. it
is not inherently technical and you can easily adapt the tools and practices
described in this book to other industries.
A scrum team typically consists of
around seven people who work together in short, sustainable bursts of activity
called sprints, with plenty of time for review and reflection built in. One
of the mantras of scrum is “inspect and adapt,” and scrum teams are characterized
by an intense focus on continuous improvement—of their process, but also of the
product.
Roles
Scrum recognizes only three distinct
roles: product owner, scrum master, and team member
Product Owner
The product owner is responsible for maximizing the
return the business gets on this investment (ROI). One
way that the product owner maximizes ROI is by directing the team toward the
most valuable work, and away from less valuable work. In
scrum, no-one but the product owner is authorized to ask the team to do work or
to change the order of backlog items. Another way that the product owner
maximizes the value realized from the team’s efforts is to make sure the team
fully understands the requirements. The product owner is responsible for
recording the requirements, often in the form of user stories (eg, “As a
<role>, I want <a feature>, so that I can <accomplish
something>”) and adding them to the product backlog. Each
of these users stories, when completed, will incrementally increase in the value
of the product.
As a <type of user>, I want to <do
something>, so that <some value is created>.
The Product Owner Role in a Nutshell:
holds the vision for the product
represents the interests of the business
represents the customers
owns the product backlog
orders (prioritizes) the items in the product backlog
creates acceptance criteria for the backlog items
is available to answer team members’ questions
Scrum Master
The scrum master acts as a coach, guiding the team to
ever-higher levels of cohesiveness, self-organization, and performance. While
a team’s deliverable is the product, a scrum master’s deliverable is a
high-performing, self-organizing team. The scrum master helps the team learn
and apply scrum and related agile practices to the team’s best advantage. The
scrum master is constantly available to the team to help them remove any
impediments or road-blocks that are keeping them from doing their work. The
scrum master is not—we repeat, not—the team’s boss. This is a peer position on
the team, set apart by knowledge and responsibilities not rank.
The scrum master role in a Nutshell:
scrum expert and advisor
coach
impediment bulldozer
facilitator
Team Member
The team members doing the work have total authority
over how the work gets done. The team alone decides which tools and techniques
to use, and which team members will work on which tasks. A
scrum team should posess all of the skills required to create a potentially
shippable product. However, on a scrum team, each team member’s role is
not to simply contribute in their special area. The role of each and every team
member is to help the team deliver potentially shippable product in each
sprint. What we are describing is a mindset change from “doing
my job” to “doing the job.” It is also a change in focus from “what we are
doing” (work) to what is getting done (results).
The Team Member Role in a Nutshell:
responsible for completing user stories to
incrementally increase the value of the product
self-organizes
to get all of the necessary work done
creates
and owns the estimates
owns
the “how to do the work” decisions
avoids
siloed “not my job” thinking
7 +/- 2 So, how many team members should
a scrum team have? The common rule of thumb is seven, plus or minus two. That
is, from five to nine. Fewer team members and the team may not have enough
variety of skills to do all of the work needed to complete user stories. More
team members and the communication overhead starts to get excessive.
Scrum
Artifacts These are the tools we scrum practitioners
use to make our process visible.
The
Product Backlog
The product backlog is the cumulative
list of desired deliverables for the product. This includes features, bug
fixes, documentation changes, and anything else that might be meaningful and
valuable to produce. Generically, they are all referred to as “backlog
items.” While backlog item is technically correct, many scrum teams prefer the
term “user story,” as it reminds us that we build products to satisfy our
users’ needs. The list of user stories is ordered such that the most
important story, the one that the team should do next, is at the top of the
list. Since stories near the top of the product backlog will
be worked on soon, they should be small and well understood by the whole team. Stories
further down in the list can be larger and less well understood, as it will be
some time before the team works on them. Each item, or story, in the product
backlog should include the following information:
Which users the story will benefit (who
it is for)
A brief description of the desired
functionality (what needs to be built)
The reason that this story is valuable
(why we should do it)
An estimate as to how much work the
story requires to implement
Acceptance criteria that will help us
know when it has been implemented correctly
The
Sprint Backlog
The sprint backlog is the team’s to do
list for the sprint. Unlike the product backlog, it has a finite life-span: the
length of the current sprint. It includes: all the stories that the team has
committed to delivering this sprint and their associated tasks. Stories
are deliverables, and can be thought of as units of value. Tasks are things
that must be done, in order to deliver the stories, and so tasks can be thought
of as units of work. A story is something a team delivers; a task is a bit
of work that a person does. Each story will normally require many tasks.
Burn
Charts
A burn chart shows us the relationship
between time and scope. Time is on the horizontal X-axis and scope is on the
vertical Y-axis. A burn up chart shows us how much scope the team has
got done over a period of time. Each time something new is completed the line
on the chart moves up. A burn down chart shows us what is left to do. In
general, we expect the work remaining to go down over time as the team gets
things done. Sometimes the work remaining changes suddenly, when
scope is added or removed. These events appear as vertical lines on the burn
down chart.
Task
Board
When the team’s tasks are visible to
everyone from across the room, you never have to worry that some important
piece of work will be forgotten. The simplest task board consists of
three columns: to do, doing and done. Tasks move across the board, This
visibility helps the team inspect their current situation and adapt as needed.
The board also helps stakeholders see the progress that the team is making.
Definition
of Done
In order to avoid confusion, good scrum
teams create their own definition of the word “done” when it is applied to a
user story. They decide together what things will be complete before the team
declares a story to be done. This list of things that the team agrees
to always do before declaring a story done becomes the teams “definition of
done.” The team will likely print out their definition of
done as a checklist, and post it next to their task board. When the team thinks
a story is done, they all gather around and review each item, to confirm that
it has been completed. Only then will the team declare the story as done.
The
Sprint Cycle
The sprint cycle consists of
several meetings, often called ceremonies: sprint planning daily scrum story
time sprint review retrospective
It’s
about rhythm
a fixed period of time within which you
bite off small bits of your project and finish them before returning to bite
off a few more. The more frequently the team delivers a potentially
shippable product increment, the greater freedom the business has in deciding
when and what to ship.
Is the product potentially shippable? This
is a decision for the team.
Does it make business sense to ship what
we have at this time? This is a decision for the business.
The shorter the sprint cycle, the more
frequently the team is delivering value to the business. The
table that follows maps out the various meetings you would schedule during a
one-week sprint.
Sprint
Planning Meeting
Sprint planning marks the beginning of
the sprint. Commonly, this meeting has two parts.
The goal of the first part is for the
team to commit to a set of deliverables for the sprint. During
the second part of the meeting, the team identifies the tasks that must be
completed in order to deliver the agreed upon user stories. We
recommend one to two hours of sprint planning per week of development.
Part One: “What will we do?”
The goal of part one of the sprint planning meeting is
to emerge with a set of “committed” stories that the whole team believes they
can deliver by the end of the sprint. The product owner leads this part of the
meeting. One by one, in priority order, the product owner
presents the stories he would like the team to complete during this sprint. As
each story is presented, the team members discuss it with the product owner and
review acceptance criteria to make sure they have a common understanding of
what is expected. Then the team members decide if they can commit to
delivering that story by the end of the sprint. This process repeats for each story,
until the team feels that they can’t commit to any more work. Note
the separation in authority: the product owner decides which stories will be
considered, but the team members doing the actual work are the ones who decide
how much work they can take on.
Part 2: “How will we do it?”
stories are deliverables: things that stakeholders,
users, and customers want. In order to deliver a story, team members will have
to complete tasks. The product owner should be available during this half
of the meeting to answer questions. The output of the sprint planning
meeting is the sprint backlog, the list of all the committed stories, with
their associated tasks. The product owner agrees not to ask for additional
stories during the sprint, unless the team specifically asks for more. The
product owner also commits to being available to answer questions about the
stories, negotiate their scope, and provide product guidance until the stories
are acceptable and can be considered done.
Daily
Scrum
Daily. at the start of their work day.
Brief. no more than 15 minutes.
Pointed. What tasks I’ve completed since the last
daily scrum. What tasks I expect to complete by the next daily scrum. What
obstacles are slowing me down.
The inspection happens in the meeting;
the adaptation may happen after the meeting. This means that the team needn’t
solve problems in the meeting: simply surfacing the issues and deciding which
team members will address them is usually sufficient.
Story
Time
In this meeting you will be discussing
and improving the stories in your product backlog, which contains all the
stories for future sprints. Note that these are not the stories in
the current sprint--those stories are now in the sprint backlog. We
recommend one hour per week, every week, regardless of the length of your
sprint. In this meeting, the team works with the product owner
to: Define and Refine Acceptance Criteria.
Each user story in the
product backlog should include a list of acceptance criteria. These are
pass/fail testable conditions that help us know when then the story is
implemented as intended.
Story Sizing (Estimation)
Story Splitting
Stories at the top of the product backlog need to be
small. Small stories are easier for everyone to understand, and easier for the
team to complete in a short period of time. Stories further down in the product
backlog can be larger and less well defined. This implies that we need to break the
big stories into smaller stories as they make their way up the list.
Sprint Review
This is the public end of the sprint; invite any and
all stakeholders to this meeting. If there are stories that the team
committed to but did not complete, this is the time to share that information
with the stakeholders. Then comes the main event of this meeting:
demonstrating the stories that did get done. This meeting is not a decision-making
meeting. It’s not when we decide if the stories are done; that must happen
before this meeting. It’s not when we make decisions or commitments about
what the team will do during the next sprint; that happens in sprint planning. We
recommend scheduling one-half to one hour for every week of development.
Retrospective
Scrum is designed to help teams
continuously inspect and adapt, resulting in ever-improving performance and
happiness. The retrospective, held at the very end of each and
every sprint, is dedicated time for the team to focus on what was learned
during the sprint, and how that learning can be applied to make some
improvement We recommend one to two hours of retrospective time for each week
of development. to identify no more than one or two strategic changes
to make in the next sprint. It’s about process improvement.
Abnormal
Sprint Termination (When Good Sprints Go Bad)
In scrum, the basic agreement between
management and the team is that management won’t change up requirements during
a sprint. If the product owner does decide to terminate the
sprint early, the team will back out any changes that they have made during the
sprint to avoid the problems that come from half-done work. Holding
a retrospective is especially important after a sprint is abnormally
terminated, as it helps the team learn from the experience.
Inspect
& Adapt, Baby!
So, why do we do development work in
these short cycles? To learn. Experience is the best teacher, and the scrum
cycle is designed to provide you with multiple opportunities to receive
feedback—from customers, from the team, from the market—and to learn from it. In
scrum, we call this “inspect and adapt”; you might call it “continuous
improvement”; either way, it’s a beautiful thing.
Agile
Values
Individuals
and interactions
over processes and tools
Working
software
over comprehensive documentation
Customer
collaboration
over contract negotiation
Responding to change over following a plan
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