Throughput Accounting_图书大全
Throughput Accounting
ISBN: 9780884271581
出版社: North River Press
出版年: 1998-12-01
页数: 160
定价: USD 25.00
装帧: Paperback
内容简介
Learn How To Apply The Theory Of Constraints To Management Accounting.
The Theory of Constraints, a management philosophy derived from physics, assumes that constraints prevent organizations from achieving better performance. The Theory of Constraints (TOC) is based on a scientific method that has been developed and refined for nearly three decades by Dr. Eliyahu M. Goldratt. As a tool for business management, TOC is now accepted as a mainstream alternative to cost accounting.
Throughput Accounting
Reveals a new management tool for managerial accounting and shows an alternative path for other management practices.
Enables managers to quickly see if their decisions increase profitability.
Demonstrates some of cost accounting's flaws, and shows how these errors will lead to bad decision making.
Compares the paradigm of TOC-based throughput accounting with more conventional cost accounting methodologies and in the process, demonstrates a new way to solve the complex problems of modern management.
