Economic theory, cost accounting and theory of constraints: an examination of relationships and problems
作者:
M. S. SPENCER,
期刊:
International Journal of Production Research
(Taylor Available online 1994)
卷期:
Volume 32,
issue 2
页码: 299-308
ISSN:0020-7543
年代: 1994
DOI:10.1080/00207549408956934
出版商: Taylor & Francis Group
数据来源: Taylor
摘要:
The theory of constraints (TOC) is a production planning and control system reported to improve manufacturing performance surpassing both materials-requirement planning and just-in-time systems. One requirement of TOC is the assumption of a cost-accounting system that is very different from traditional cost accounting. This study examines the conflict between traditional cost accounting and TOC accounting, presents a description of how the TOC method operates at The Trane Company (Macon, GA) and how the cost accounting aspect of TOC was used to evaluate the addition of a new product line proposed by marketing.
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