Does The Capacity Constraint Resource Affect The Product Mix Decisions

Because of the diversification and individualization of market demand,the problem of product mix decisions is one of the common problems of enterprise decision,and product mix decisions directly affect the operation strategy of the enterprise development,including product strategy,marketing strategy,customer strategy,investment strategy,channel strategy etc.The resources of the enterprise are limited,so how to use the limited resources to maximize enterprise profit is a problem that enterprises have to face.In our country,the traditional method of cost accounting based on cost accounting has always occupied the core position both in theory and in practice.The application of management accounting guidelines draft that was issued by the Ministry of Finance in December 2016 has repeatedly pointed out that when enterprises are faced with the capacity constrained resources,they should use the marginal contribution as the judgment basis of products or product mix decision.However,the traditional cost accounting method focus on local benefit maximization,ignoring the influence of the capacity constraints resources portfolio decision,while according to the theory of constraints,product portfolio decision-making should be from the perspective of enterprise system and managing the capacity constrained resources to maximize enterprise profit.However,the study of the theory of constraints and the application of the theory of constraints in product mix decisions is insufficient,and we are in a period of reform of management accounting.Therefore,the study of this paper will have a certain meaning in theory and business.The main research method of this paper is the experimental research method,compared with other subjects,such as audit,experimental research method has not been fully used in management accounting,and has not yet been used in related research fields of this topic.The author identify the research topic and research methods based on a large number of literature reading.By controlling the change of some specific variables consciously,to investigate the role of the capacity constrained resources in the product portfolio decision-making under the different ways(traditional cost accounting and the theory of constraints).and studying the influence of the capacity constrained resources on product mix decision,hoping the results of this study can provide better guidance for the practical work.The experimental results show that the capacity constrained resource influence the product portfolio decision making.Based on this,the author puts forward some suggestions.First,it is the basis of product portfolio decision that the production efficiency can be controlled by the throughput of per capacity constraints resource,not the marginal contribution.Second,consider the "time accounting",making full use of it and improve production capacity constraints resources.Third,the throughput accounting based on the theory of constraints should be applied to strategic budget management to optimize the allocation of resources...