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Author: | Waldron, D. Galloway, D. |
Title: | Throughput accounting part 2 : ranking products profitability. |
Journal: | Management Accounting (London)
1988 : DEC, VOL. 66:11, p. 34-35 |
Index terms: | MANUFACTURING PROFITABILITY ACCOUNTING |
Language: | eng |
Abstract: | A review of throughput accounting (TA), introducing 3 new concepts to replace those currently in use. The concept and an exploration of a new measure used to rank products. Total factory cost. The TA ratio. Return per factory hour. The weighted average TA ratio, related to the U.K. market. A separate article reviews the release of the cash tied up in vehicle ownership by using a contract hire agreement. |
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