Back To Basics TOC: Throughput Accounting
2018 TOCICO WebinarBack to Basics TOC:Throughput AccountingPresented by: Dr. Lisa Lang and Beau S. GanasDate: March 17, 2018 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCost Accounting History “Cost Accounting: The Number One Enemy ofProductivity”.– Eli Goldratt at 1983 National Association of Accountants (now theInstitute of Management Accountants). 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCost Accounting History Earlier Foundations (Pre‐1900):– Pricing Rail Movements– Pricing Textile Products Major developments in the use of costaccounting are attributed to General Motors.– Result of increasing product diversity.– What are the products with the highest cost (i.e.where do I focus my cost‐cutting efforts?) 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarMany Uses of “Cost” Product Cost– The operating expense of a product, based on an allocation. Cost to Operate– The expense required to operate (a company, machine, etc.). Cost to Purchase– The amount we need to pay in order to acquire the item. Cost when Selling– The price our will customers will need to pay to acquire theitem from us. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCost per Unit Development of cost accounting led to theconcept of a “cost‐per‐unit”. Cost‐per‐unit (CPU) has three main components:– Direct Materials– Direct Labor– Manufacturing Overhead Most commonly the cost‐per‐unit concept isapplied to products. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarArguments Against CPU Cost per unit (CPU) is developed and utilizedas if though it represents the true “costs” theorganization incurs to produce a unit. Managers then take this false notion andmake decisions with it. This simply is not true. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCPU – Direct Materials Materials are variable with production on a 1for 1 basis. Materials are directly traceable to products. We MUST have a unit of materials to producea unit of a product or service. Direct Materials SHOULD be associated withthe cost to produce a product. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCPU – Direct Labor CPU assumes Direct Labor is variable with theunit of production. Direct Labor is in fact arbitrarily allocated toproducts. Why arbitrarily? The reality is that Direct Labor isnot directly tied to unit production in the sameway materials are. Direct Labor SHOULD NOT be associated with thecost to produce a product for these reasons. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCPU – Overheads Again, CPU allocates Overheads to products orservices and treats the Overheads as variable. Overheads are fixed in the short‐term. Overheads may change, but in a step‐functionfashion; overheads are not continuouslyvariable as materials are. Overheads SHOULD NOT be associated withthe cost to produce a product for thesereasons. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCost per Unit Distortion The allocation process leads managers tobelieve “bigger is better.”– More units lower unit costs. Despite “unit costs” decreasing, costs in totaldo not. How can this be? It is due to a mathematicalillusion, not as a result of our operatingeffectiveness. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCost per Unit Distortion Example Assume company Cost‐A‐Lot pays 500,000 ofdirect labor expenses each month. In Month 1 the company produces 10,000units. In Month 2, it produces 20,000 units. Calculate the labor cost per unit and totallabor costs each month. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCost per Unit Distortion ExampleTotal LaborUnitsCost Labor Per UnitTotal Labor ExpensesMonth 1 500,00010,000Month 2 500,00020,000 50.00 500,000 25.00 500,000 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCost per Unit Distortion The reality is that it is not somehow “cheaper”to produce our products. We are more profitable because we aregenerating more margin by selling more units. At most times, changes in production do NOTaffect our non‐variable costs of Direct Labor orOverheads, thus they are not relevant in mostdecisions. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCPU Summary Cost accounting systems distort reality anddecisions made with cost‐per‐unit information. Cost accounting systems are easily manipulated. Where the time goes, so to do the costs. So if cost accounting is wrong, how do we fix it? 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCPU Summary Unfortunately, there is no fix. It is not a matter of more precise allocation,various methods of allocation, activities vsproducts. None of that is in the direction of the solution. Allocation Distortion, thus we know thesolution must not allocate. TOC’s approach is new from the ground up. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarThroughput Accounting Throughput Accounting was developed in the early1990s by Eli Goldratt to address the issues of costaccounting. Explained in The Haystack Syndrome andincorporated into later versions of The Goal. Experiences of implementing TOC at companieswould create friction with the accounting systems,thus the need to address the accounting systems. “Tell me how you measure me and I’ll tell you how Ibehave.” – Eli Goldratt 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBasics of Throughput Accounting There are three main components to ThroughputAccounting:– Throughput (T)– Inventory or Investment (I)– Operating Expenses (OE) All other aspects of basic financial accountingconcepts remain the same. It is not the mechanics that are as important somuch as the insights drawn from the differentpresentation of the accounting information. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBasics of Throughput AccountingThroughput The rate at which the system produces goal units. In business, this is the rate our system produces net,new dollars (euros, pesos, money essentially). Throughput can also be viewed as the value ourorganizations generate. Throughput can be mathematically defined as:Revenue‐Totally Variable Costs(TVCs) Throughput 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBasics of Throughput AccountingTVC ‐ Totally or Truly Variable Costs These are costs that vary totally, on a 1‐for‐1basis with production.– Also can be thought of as the costs that would besaved if we did not make any products. Examples:– Material, Outside Processing, Freight In/Out,Commissions 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBasics of Throughput AccountingInventory (or Investment) The money the system invests in purchasing thingsthe system intends to sell. Throughput Accounting defines inventory in thesame basic categories of Raw Materials, Work‐in‐Process, and Finished Goods. The distinction is the value given to inventories. In Throughput Accounting, inventories are carriedat their TVC value typically just material cost andfreight in. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBasics of Throughput AccountingInvestment (or Inventory) Originally the definition of I was just Inventory.– Expanded over time to be Investment as well. Suppose a new sales strategy required acompany to support more credit sales.– Thus the company will invest working capital intoAccounts Receivable to capture the Throughputfrom the initiative. Can be used to calculate ROI for a project orinitiative. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBasics of Throughput AccountingOperating Expenses All the money the system spends in turninginventory into Throughput.– Operating Expenses are the total expenses other thanTVCs a company has in any period. This includes, wages, salaries, depreciation,interest, overheads, etc.– Labor is included here unless it is paid on a piece‐ratebasis. Essentially, Throughput Accounting treats all costsother than TVCs as a period cost. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBasics of Throughput Accounting With just T, I, and OE decisions gain atremendous amount of clarity.– How much investment is required for X initiative?– How much OE will we really save. For example, to save labor, we must actually have fewerpeople working at the company. We realize substantially all of our products willgenerate positive Throughput.– The question becomes which product mixgenerates the highest level of Throughput? 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBasics of Throughput Accounting The paradigm shift with ThroughputAccounting occurs when we understand thereprioritization of T, I, and OE.– Historically prioritized as: OE, I and then T.– Throughput Accounting flips the priorities: T, then I, and lastly OE– If this is true, where do managers focus today?– What story are our financial statements telling us? 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarMaking Decisions with T, I, & OE To begin make decisions utilizing ThroughputAccounting, you only need to know the T, I, &OE between the alternatives. Delta T, I, & OE is an extremely powerful,easily understood, and quickly implementedtool to make good decisions. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarFive Major Financial Decisions Company‐wide DecisionsBusiness‐unit DecisionsProduct‐level DecisionsInvestment DecisionsMake vs Buy Decisions 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCompany-wide Decisions Company‐wide decisions are monitored andmeasured on the financial statements.– Are we achieving our goals? If so, why? If not, why not?– Where should we focus our efforts?– What are the weak areas to be improved? There’s only one problem: the financials donot answer these questions! 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCompany-wide Decisions The cost allocation process creates distortionof the actual results of the company. It does this by allocating costs to inventories. In doing so, the allocation process essentiallydefers expenses from one period to the next. The allocation process behind cost accountingmethods takes expenses off of the incomestatement and parks them on the balancesheet until later. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarExample 1 These two companies have the same revenues.They also have the same expenses.Their results are identical in reality.But they report drastically different results.Why? 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarExample 1 – P&LInventories‐R‐US, Inc.Year 1RevenuesYear 2TA, INC.Year 1Year 2500,000750,000500,000750,000Cost of Sales – DM(100,000)(150,000)(100,000)(150,000)Cost of Sales – CC(50,000)(50,000)00Gross 0)(400,000)(500,000)150,000350,0000100,000SG&A ExpensesNet ProfitDM Direct Materials, aka Raw MaterialsCC Conversion Costs, which is allocated Direct Labor and OverheadsSG&A Selling, General, and Administrative expenses 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarExample 1 – Balance SheetInventories‐R‐US, Inc.Year 1CashYear 2TA, INC.Year 1Year 0,000150,000400,00000Total Assets425,000750,000175,000250,000Total Equity425,000750,000175,000250,000Inventory (in total)Raw MaterialsConversion CostsDM Direct Materials, aka Raw MaterialsCC Conversion Costs, which is allocated Direct Labor and Overheads 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarExample 2 – P&LInventories‐R‐US, Inc.Year 2RevenuesYear 3TA, INC.Year 2Year 3750,000900,000750,000900,000Cost of Sales – DM(150,000)(180,000)(150,000)(180,000)Cost of Sales – 100,000120,000Margin***Operating ExpensesNet ProfitDM Direct MaterialsCC Conversion Costs, which is allocated Direct Labor and OverheadsSG&A Selling, General, and Administrative expenses 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarExample 2 – Balance SheetInventories‐R‐US, Inc.Year 2CashYear 3TA, INC.Year 1Year 2100,000100,000100,000100,000Raw Materials150,00050,000150,00050,000Conversion Costs400,000100,00000Total Assets750,000250,000250,000150,000Total Equity750,000250,000250,000150,000InventoryDM Direct MaterialsCC Conversion Costs, which is allocated Direct Labor and Overheads 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarCompany-wide Decisions The allocation of expenses to the balance sheeteach period distorts results. Whether or not cost accounting or ThroughputAccounting reports higher or lower earningsdepends on changes in inventory levels.– Inventories rise, cost accounting reports higher profits– Inventories drop, cost accounting reports lower profits This distortion through allocation means managerscannot determine the real results of actions. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBusiness-unit Decisions As companies grow in scope and complexitydifferent lines of operation may develop. The question of how business units areperforming then arises. Often to assess this, corporate overheads areallocated to the business units.– Revenue or Gross Margin allocation– Time‐based allocation– Other methods (evenly, activity‐based, etc.) 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBusiness-unit Decisions This allocation of corporate overheads distortsreported performance of the business units.– These are not costs controlled by the businessunits and they have no authority to cut the costs.– The allocation methods are arbitrary andsubjective.– Leads to massive infighting among the heads ofthe business units. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBusiness-unit Decisions A second way cost accounting allocationsaffect business units is through transfer prices. The cost accountants develop product costs ofproducts made in “Business Unit 1 (BU1)” thatare used by “Business Unit 2 (BU2)”. After this calculation, the fighting begins. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarBusiness-unit Decisions Should BU1 or BU2 manager decide the profitmargin on the product? If BU1’s price is too high for BU2, should BU2 beallowed to buy from cheaper outside suppliers? If BU2 is not willing to “pay” for BU1’s product atthe transfer price, can BU1’s manager sell toexternal parties? Thus the efforts are directed to optimizing eachBU, not the company as a whole. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarProduct-level Decisions Cost accounting’s predominant driver inproduct‐level decisions is cost‐per‐unit (CPU). As discussed, there are numerous, significantflaws in the concept of CPU. In Throughput Accounting, the focus is ongenerating Throughput, not saving costs. The priority system is rearranged and the focusand nature of decisions is greatly changed. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarProduct-level Decisions The allocation process creates the flawed CPUconcept, which distorts product profit margin. Thus our product mixes are wrong.– Need to reevaluate product mixes. All products generate Throughput (a positivevalue). Product mix changes can have significant, short‐term positive impacts on profitability. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarProduct-Level Example A company has two products P and Q. The following is a summary of the products:Product PProduct QSelling Price 90.00 100.00Raw Materials(45.00)(40.00)Direct Labor(10.00)(8.33)Manufacturing Overhead(27.50)(22.92) 7.50 28.75Product Profit Obviously from above, we see that cost accountingwould say Product Q is the most profitable to produce. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarProduct-Level Example Below is the production capability for one week. You can only produce one of the followingproduct mixes in a week:Maximize PMaximize QProduct P10060Product Q3050 We must calculate the difference between thealternatives by using Delta T, I, and OE. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarProduct-Level ExampleBefore we proceed, let’s ask ourselves thefollowing question: What would cost accounting suggest ourproduct mix be? Cost accounting would suggest maximizingproduction of Product Q, since it has thehighest product profit. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarProduct-Level ExampleMaximizeProduct QUnitsPriceRevenueProduct P60 905,400Product Q501005,000Total Revenue 10,400Product P6045 (2,700)Product Q5040(2,000)Total MaterialsThroughput (4,700) 5,700 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarProduct-Level ExampleMaximizeProduct PUnitsPriceRevenueProduct P100 90 9,000Product Q301003,000Total Revenue 12,000Product P100 45 (4,500)Product Q3040(1,200)Total MaterialsThroughput (5,700) 6,300 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarProduct-Level ExampleMaximize PDelta TDelta OEDelta Net Profit (NP)Delta InvestmentROIMaximize QDelta 6,300 5,700 600‐‐‐ 6,300 5,700 600‐‐‐N/AN/AN/AThe answer is obvious:Maximize Production of Product P! 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarInventory or Investment Decisions Traditional cost accounting systems rely upon costsavings to determine ROI, payback period, and areused as justification for investments.– Acceptable payback periods can range from 5‐10 years.– ROI above 10% are considered outstanding. Investing from a Throughput Accountingperspective takes on an entirely different approach.– A payback period of 2 years would likely beunacceptable.– ROI below 20% would likely be unacceptable as well. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarInventories Example 1 Our company could sell all Ps and Qs if wehold 20,000 more in inventories. We also need to hire a worker for 19,200annually to manage the new inventories. Our Company’s hurdle rate is 20% annual ROI. There are 48 working weeks in our year. Assuming we picked the Maximize P productmix, should we hold the higher inventories? 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarInventories Example 1MaximizeProduct PUnitsPriceTotalProduct Q – Additional Weekly Revenue20 100 2,000Product Q – Additional Weekly TVCs2040(800)Product Q – Add’I Weekly Throughput 1,20048Working Weeks in YearAnnual Throughput GeneratedDelta Operating Expense (OE) – Worker Exp. 2018 TOCICO. All Rights Reserved. 57,600 19,200
2018 TOCICO WebinarInventories Example 1MakeInvestmentDon’t MakeInvestmentDelta T 57,600‐Delta OE(19,200)‐Delta Net Profit (NP) 36,400‐Delta Inventories (I)20,000‐182%N/AROI (NP/I)Yes! We should hold higher inventories. It will increase ourbottom line by 36,000 and the project has a 182% ROI. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarInvestment Example 1 Our company could sell all Ps and Qs if we sold tocustomers on credit. The Accounts Receivable balance would grow 30,000. Our bad debts expense will increase 24,000. There are 48 working weeks in our year. Our Company’s hurdle rate is 20% annual ROI. Assuming we picked the Maximize P product mix,should we sell on credit terms? 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarInvestment Example 1MaximizeProduct PUnitsPriceTotalProduct Q – Additional Weekly Revenue20 100 2,000Product Q – Additional Weekly TVCs2040(800)Product Q – Add’I Weekly Throughput 1,20048Working Weeks in YearAnnual Throughput Generated 2018 TOCICO. All Rights Reserved. 57,600
2018 TOCICO WebinarInvestment Example 1Sell on CreditDon’t Sell onCreditDelta T 57,600‐Delta OE(24,000)‐Delta Net Profit (NP) 23,600‐Delta Investment (I)20,000‐118%N/AROI (NP/I)Yes! We should sell on credit. It will increase our bottomline by 23,600 and the project has a annual ROI of 118%. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarMake vs Buy Decisions The same impact transfer pricing has onbusiness units is felt in make vs buy decisions. The reason is that cost accounting allocationscreate a “product cost” which is over‐inflatedand over burdens components or productswith costs that have been arbitrarily assigned. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarMake vs Buy ExampleThe following shows a comparison between a productproduced inside and a vendor’s quote for the product.Should the company make or buy the product? Thecompany needs 10,000 units of Part #507.Part#507 – MakeCostMaterialsLaborOverheadPart#507 – Buy 150.00 87.67 35.00Unknown60.00Unknown 55.00Unknown 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarMake vs Buy ExampleCost accounting would suggest we outsource and buythe part from the vendor. Throughput Accountingwould suggest producing the product internally.Part#507 – MakePart#507 – BuyCash outlay (TVCs) 35.00 87.67Units needed10,00010,000 350,000.00 876,700.00Total cash outlay 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarMake vs Buy ExampleMakeProductDelta TDelta OEDelta Net Profit (NP)Delta Investment (I)ROI (NP/I)Buy ProductDelta (350,000) ‐‐N/AN/AN/AWe should make the product internally. It will increase ourThroughput and our bottom line by 526,700 as comparedto purchasing the part from the vendor. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarThroughput Accounting Decisions Unique to Throughput Accounting decisions is thefact that Global AND Local decisions are linked. Only Throughput Accounting has the ability to tie alocal decision to the global well being of thecompany. By looking at T, I, & OE to make decisions, thisessentially recasts the financial statements. Alignment between the various levels can beachieved by marrying local actions to globaloutcomes (as measured on the financial statements). 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarMaking Decisions with T, I, & OE How do T, I, & OE compare to other methods? There truly is no comparison. All the other methods are tinkering with“product costs”, which we now know simplydo not exist. The other methods create a distortion ofreality as they are built on some form of costallocation. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarMaking Decisions with T, I, & OE Other methods are focused on more precisionor simply rearranging the allocation calculation. It’s not a matter of what’s being allocated orhow its done. It’s simply a matter of commonsense. If making a product doesn’t cause us to incur thecost, then we can’t say it’s that product’s cost. Allocation always creates distortion. 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarAdditional Applications New Categories of Decisions– Strategic– Tactical– Financing Budgeting and Projections External Financial Reporting– GAAP or IFRS vs Throughput Accounting Throughput‐based ERP Solutions 2018 TOCICO. All Rights Reserved.
Bios & Contact Information2018 TOCICO t-accounting/ “Dr. Lisa” Lang– President, Science of Business– Renowned TOC Expert and foremost expert for applying TOC toMarketing– Author: The Theory of Constraints Approach to Cash Velocity,Maximizing Profitability, Achieving a Viable Vision, Mafia Offers,and Velocity Manufacturing.– DrLisa@ScienceofBusiness.com Beau S. Ganas–––––Former cost accountantThroughput Accounting GuruExpert at Accounting and TechnologyCPA, CMA, CFE, CIA, CISABeau@ScienceofBusiness.com 2018 TOCICO. All Rights Reserved.
2018 TOCICO WebinarThe Mafia Offer Boot Camp is a full day workshopduring the pre‐conference on April 29.Register for the Conference & Workshop or just a full day tocico/See youin Vegas!2-Day Conference April 30 - May 1, 2018Pre-Conference Workshops April 29, 2018at the Luxor Hotel in Las Vegas, NV 2018 TOCICO. All Rights Reserved.
Basics of Throughput Accounting Throughput The rate at which the system produces goal units. In business, this is the rate our system produces net, new dollars (euros, pesos, moneyessentially). Throughput can also be viewed as the value our organizations generate.
Python Basics.ipynb* Python Basics.toc* Python Basics.log* Python Basics_files/ Python Basics.out* Python_Basics_fig1.pdf* Python Basics.pdf* Python_Basics_fig1.png* Python Basics.synctex.gz* Python_Basics_figs.graffle/ If you are reading the present document in pdf format, you should consider downloading the notebook version so you can follow .
TOC Analysis as a Non-Specific Analytical Technique TOC analysis is a “Non-Specific” analytical method. TOC is not only used in the cleaning validation process, but also for the monitoring of the pharmaceutical water used within the cleaning process and for the preparation of drugs. T
Sep 23, 2015 · TOC Corporate HQ TOC Lansing Branch Office/Warehouse 2601 Fortune Circle East Drive, Suite 201B Indianapolis, IN 46241 2350 Port Lansing Rd., Suite 1 . Lansing, MI 48906 . TOC Capabilities Presentation
Measurement method: TN measurement of Ammonium Sulfate Aqueous Solution, prepared nitrogen concentration 10 mg/L Measurement results: TN 9.91 mg/L (C.V. 0.30 %) Example of TOC Measurement of Nickel Plating Solution Analysis instrument: TOC-LCPH Measurement method: TOC measurement of
Jar Testing Experiment Tested two different coagulants: Ferric Chloride (Ferric) Aluminum Sulfate (Alum) Measured Parameters Raw Water: o Alkalinity o pH o TOC o Turbidity o UV Settled Water: o TOC o Turbidity o UV Goal: To investigate how turbidity, UV, and TOC all were influenced by different coagulant dosages
Table 1. Cisco ACE to Avi Networks Cisco CSP 2100 Existing Cisco Model Migration to Cisco CSP Avi Vantage Ace 4710 Throughput: 0.5, 1, 2, 4 Gbps SSL Throughput: 1 Gbps SSL TPS: 7,500 Cisco CSP 4-core Avi SE Throughput: 20 Gbps SSL Throughput: 4 Gbps SSL TPS: 8,000 Ace 30 Service Module Throughput: 4, 8, 16 Gbps
NSA 5600 firewall only 01-SSC-3830 NSA 5600 TotalSecure (1-year) 01-SSC-3833 Firewall NSA 6600 Firewall throughput 12.0 Gbps IPS throughput 4.5 Gbps Anti-malware throughput 3.0 Gbps Full DPI throughput 3.0 Gbps IMIX throughput 3.5 Gbps Maximum DPI connections 500,000 New connections/sec 90,000/sec Description SKU NSA 6600 firewall only 01-SSC-3820
Abrasive water jet machining experiments conducted on carbon fibre composites. This work reported that standoff distance was the significant parameter which - reduced the surface roughness and the minimum of 1.53 µm surface roughness was obtained [31]. Garnet abrasive particles was used for machining prepreg laminates reinforced with carbon fiber using the epoxy polymer resin matrix (120 .
