e-journal

Structural limits of capacity and implications for visibility

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Purpose – Two reasons are identified for studying the impact of capacity measurements on
organizations. First, firms which make the best use of their resources can be expected to outperform
their competitors. The second arises from the potential structuration effect of capacity metrics. Such
an investigation makes capacity a visible, and hence an actionable, construct. This paper aims to
address these issues.
Design/methodology/approach – To explore these issues, a combination of analytics and
qualitative field research methodology was used. The measurement dimensions were developed by
analyzing the different reports, baseline measures, and metrics included in the various capacity models as
suggested by the literature. These analytics were enriched with observations obtained fromfield research.
Findings – Maximizing the value created within an organization starts with understanding the
nature and capability of all the company’s resources. The outcome is the identification of capacity
systems specifically suited for particular types of operations, both manufacturing and service.
Practical implications – Such frameworks would allow organisations in developing economies,
to make visible, the drivers of waste and productivity and to identify the primary assumptions and
implications of various capacity limits.
Originality/value – This paper fills the gap between defining and measuring the productive limits
of a machine or system, and the impact of various assumptions about the productive potential of the
nature and informativeness of capacity cost management systems. The authors focused on the various
ways in which multi-dimensional limits (for example, time, space, volume and/or value-creating
ability) can be used to define productive capacity. Specifically, the research suggests that the limits
used in establishing the capacity cost management system restrict the amount and nature of the
information the system is capable of providing to management.

Keywords Productive capacity, Cost accounting, Resource management

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 5 No. 2, 2009 pp. 294-312

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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