TOC & Its Implications on Management Accounting
Debra A. Smith, Eric W. Noreen and James T. (Cor) MacKey
Info
Level of TOC knowledge acquired:
IntroductoryLength:
224 pagesDesigned for:
Business owners and ConsultantsTopics:
Finance and MeasurementsApplication:
Throughput AccountingLanguage:
EnglishFormat:
PaperbackShare
Recommend
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! Sponsored by: THE INSTITUTE OF MANAGEMENT ACCOUNTANTS (USA), AND PRICE WATERHOUSE (FRANCE)
Sponsored by: THE INSTITUTE OF MANAGEMENT ACCOUNTANTS (USA), AND PRICE WATERHOUSE (FRANCE)
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!