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The Theory of Constraints and Its Implications for Management Accounting

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This book demonstrates how throughput accounting rather than traditional cost accounting is the measurement tool required for business decisions. This information is presented as an in-depth and impartial evaluation of the implementation of the Theory of Constraints at over 20 companies. Seven of the case studies are described in detail, including the original thinking process with diagrams as constructed by the companies' managers. Fascinating and enlightening reading!

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The Theory of Constraints and Its Implications for Management Accounting, Eric W. Noreen, Debra Smith, James T Mackey

Język
Rok wydania
1995
Oprawa
(miękka)
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Tytuł
The Theory of Constraints and Its Implications for Management Accounting
Język
angielski
Rok wydania
1995
Oprawa
miękka
ISBN10
0884271161
ISBN13
9780884271161
Seria
Ocena
3,9 z 5
Opis
This book demonstrates how throughput accounting rather than traditional cost accounting is the measurement tool required for business decisions. This information is presented as an in-depth and impartial evaluation of the implementation of the Theory of Constraints at over 20 companies. Seven of the case studies are described in detail, including the original thinking process with diagrams as constructed by the companies' managers. Fascinating and enlightening reading!