Simulation Research of the TOC-Based Cost Accounting Impacting on Organizational Performance

• 作 者: 马国丰 屠梅曾 史占中
• 机 构: SchoolofEconomyandManagement,SchoolofManagement
• 出 处: Journal of Shanghai Jiaotong University
• 发表日期: 2005年2期
• 关键词: 约束 吞吐量 营业费用 TOC theory of constraints throughput contribution strategy decisio

After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Throughput Contribution, Inventory and Operat